Study On Tax Planning Of X Small Loan Company Under The Background Of "Inclusive Finance"

In recent years,China has implemented a reform of the financial system.In order to realize the economic resources of China,which generally benefit the "agriculture,rural areas,farmers,and farmers" and small and medium-sized enterprises,and achieve a reasonable allocation of resources,the concept of "inclusive finance" has emerged.Also born out of this.Microfinance companies have played an indispensable role since their creation in 2008.It has introduced China's capital flow into rural areas,changed the phenomenon of lack of funds in rural areas,promoted the efficiency of capital utilization,and “sunshine” civilian capital..At the same time,due to the short operating time,micro finance companies also face many problems.Among them,the higher tax burden has plagued the managers of micro finance companies and has become a difficult and painful point in the growth of the company.This article finds that the problem of unclear identity of microfinance companies has not been clear,which is a fundamental problem.In this paper,the survey found: small loan company has been unable to the question of identity is not clear,its and funding sources also exists the phenomenon of lack of applicability of the tax policy is a series of problems such as unclear tax burden heavier these problems are caused directly or indirectly caused the tax on small loans company bear the heavy burden,therefore,how to help small loan company to carry on the reasonable and lawful tax preparation,is a matter of practice value.This article first reviews the literature on microfinance companies and tax planning,and sorts out the relevant tax theories and tax planning theories.Next,it investigates and analyzes the overall tax status of microfinance companies in China,and uses X microfinance companies As an example,the company's basic organizational structure and operating information are described.Based on the 2018 financial data,a survey and analysis of the tax payment status and tax burden of X micro-loan Company was made.Based on the above analysis,a series of problems in tax planning of X micro-loan company are obtained,and corresponding tax planning schemes are designed for these problems.X micro-loan companies can use the VAT invoice deduction,business outsourcing,increase agriculture-related loans,agency business separation,full and reasonable use of expenses,loan loss reserves and other methods of tax planning for the company's related projects.This article takes the X micro-loan company as a case,and on the basis of making full use of the current tax-related preferential policies,it designs its tax planning plan from a practical perspective,hoping to promote the tax planning of micro-loan companies.