Case Study On Tax Planning Of L Company

With the continuous improvement of tax laws and regulations and the introduction of various preferential tax policies,enterprises have developed rapidly.At the same time,enterprises are facing more and more pressure from the development of the complex competitive market.In order to win a place in the market,we must take measures to control the operating cost in a reasonable range,in order to get the maximum profit.Among the operating costs of enterprises,the tax cost is the largest.Reducing the operating cost can be considered from the perspective of tax cost.Therefore,the operating cost can be reduced within a reasonable range by reducing the tax cost.Tax cost depends on tax policy,and the tax payable cannot be illegally reduced.Tax planning can help enterprises reduce tax cost legally and reasonably,so as to achieve the goal of maximizing tax revenue.his paper takes a large electronic equipment manufacturing company L as an example to conduct tax planning analysis on the basis of its business operations.L company is mainly engaged in the manufacture and sale of electronic equipment,through the analysis of the company's financial data,L company tax mainly concentrated in the value-added tax and enterprise income tax two taxes,then the analysis of enterprise tax burden to L company's tax burden is bigger,the enterprise tax planning space,and will be planning focus on value-added tax and enterprise income tax.Then,the specific planning plan and choice were given in combination with the business of L company,followed by a crude estimation of the expected underpayment and deferred payment of tax after planning.Finally,the tax planning risk analysis,risk of any planning scheme,therefore,in view of the planning scheme is given in the case may encounter risk,risk prevention measures,such as master tax laws and regulations policy,set up organization structure and ensure the implementation of system and improve the quality of enterprise finance and taxation,to strengthen the communication with third parties.