Study On The VAT And Income Tax Planning Of A Catering Enterprises

As a real economy,the catering industry has gradually faced challenges in recent years.First,the catering enterprises are unfamiliar with the VAT policy.The grasp of the new policy on corporate income tax pre-tax deduction vouchers is not in place,resulting in an increase in tax risks.Second,the various social insurance premiums of enterprise employees will be transferred to the taxation department in the future.As a labor-intensive catering enterprise,it may face more human resource costs than before.Thirdly,the tightening of the policy of enterprise income tax assessment and levy,the comprehensive adjustment of individual income tax,and the closer connection between value-added tax and income tax after the merger of national and state administration taxations determine that catering enterprises must make tax planning,make full use of tax preferential policies as far as possible,avoid tax risks and achieve reasonable and legal tax reduction.For a long time,the research on tax planning in China has focused more on a single tax type,and it has combined tax and income tax into tax planning.In particular,the value-added tax system had changed greatly in the past two years,and the enterprise income tax pre-tax deduction certificate the introduction of a new management approach,the personal income tax law has been comprehensively revised,providing a good foundation and platform for the comprehensive tax planning of value-added tax and income tax.Therefore,this paper chooses A catering industry as the research object.Based on the analysis of the organizational structure,personnel composition,production and management,and tax payment of A catering enterprise,this paper analyzes the tax planning in the actual situation of A catering enterprise in detail.There are problems and reasons.Guided by these problems,the design of A catering enterprises is based on individual industrial and commercial households and enterprises.The status of VAT taxpayers is small-scale taxpayers and general taxpayers,and corporate income tax is subjected to different levies and audits.Under the tax planning plan,based on the previous year’s business data and possible changes of A catering enterprises,the tax calculation of different tax planning schemes was carried out.Through comparison of tax differences between different taxation schemes,it can be seen that A catering enterprises choose to set up a general branch,the scheme of VAT general taxpayers and paying wages to investors is the lowest,most economical and simplest scheme for comprehensive taxation.Finally,based on the A catering enterprise,this paper considers the commonality of catering enterprises,and believes that the tax planning of catering enterprises can strengthen the invoice management and obtain the VAT input tax as much as possible;Make full use of tax incentives to determine the critical point of taxable income;Comprehensive planning means to carry out tax planning;to enhance taxpayers’ awareness of tax planning;To improve corporate financial systems;To improve the financial personnel’s business-level and other aspects to strengthen and improve.