A Tax Planning Study On Small And Medium Sized Business Service Company By Using Corporation K As An Example

The business service industry belongs to the category of modern service industry,and it has the characteristics of free and flexible operation,high added value,and knowledge-intensive.With the development of the market,the business service industry has gradually played an important role in promoting economic development and upgrading.Exploring how to effectively and rationally use tax policies and regulations to reduce the tax burden of small and medium-sized business service companies through tax planning,will help improve the competitiveness of small and medium-sized business service companies in the market.Firstly,on the basis of theoretical researching,this article analyzes the status and problems of small and medium-sized business service companies' tax planning.Analysis of the current tax planning status includes the current status of Chinese business service industry market,corporate operating characteristics,and tax environment.Chinese business service industry is developing rapidly but the level of development still needs to be improved.Most small and medium-sized enterprises need to improve their core competitiveness.The data of 382 small and medium-sized business service companies is collected from NEEQ.After analysis,we can find that this type of companies has some characteristics,their percentage of fixed assets to total assets keeps low,the value added is large,and the financial risk is controllable.The tax contribution of China's business service industry has gradually increased,and the tax burden too heavy to companies.The tax revenue structure is mainly based on valueadded tax and corporate income tax.Problems exist in tax planning for small and medium-sized business service companies in China in are lacking in awareness of tax planning,not professional enough in tax planning,and urgent to build sound management system in company.Secondly,choose company K,an enterprise management service company that meets the standards of small and medium-sized enterprises,as a case to plan for company K's tax saving.Combined with the basic situation of K company,the article analyzes how K company implements tax planning from the perspective of value-added tax and corporate income tax.After implementing tax planning,K company will have the effect of effectively reducing tax risk and tax burden.Finally,combined with the status and problems of tax planning for small and medium-sized business service companies and a case analysis of company K,some suggestions for small and medium-sized business service companies in tax planning are given.Small and medium-sized business service companies need to pay attention to personnel training--including establishing a correct tax planning awareness and a high-quality corporate financial team,and strengthen corporate management systems including cost accounting,invoice management,and financial analysis for corporate taxation Planning to provide support for tax planning,accelerate the construction of information technology.At the same time,it is necessary to pay attention to preventing internal and external risks including violation risks,accounting information leakage risks,and policy changes.It should also be noted that while encouraging the development of small and medium-sized business service companies and improving their tax planning,it should also be clear that tax planning should serve corporate management strategies.Tax planning should not hinder the company's normal business activities.