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Research On Tax Planning Scheme Of Y Enterprise

Posted on:2021-02-04Degree:MasterType:Thesis
Country:ChinaCandidate:S GaoFull Text:PDF
GTID:2481306026962319Subject:Master of business administration
Abstract/Summary:PDF Full Text Request
High-tech enter prises with innovation as the main body occupy an important position in the over all economic development of the country,and also provide an important for ce for China to improve its comprehensive inter national competitiveness.China insists on embarking on the road of independent innovation with Chinese char acteristics.In order to increase the support for enterprise innovation and encour age enterprise R&D and innovation,the state has provided prefer ential policies in many ways,and tax preferential policies are one of the main manif estations.With the continuous deepening of reforms in China and the gradual implementation of tax reduction and feer eduction measures,high-tech enterprises have more space for tax planning and a clearer tax planning dir ection.The continuous implementation of the new round of tax reduction and feer eduction policies has provided a strong theoretical basis for tax planning of high-tech enterprises.High-tech enterprises,while keeping abreast of the latest tax policies and regulations in a timely manner,combined with the actual operating conditions of the enterprise,on the premise of complying with tax laws and regulations,make pre-arrangement planning for related tax-related matters of the enterprise,to achieve the overall tax burden Best results.This is of great significance to the development of enterprises and to improve their competitiveness.This article first introduces the basic situation,business situation and tax situation of enterprise Y,a high-tech enterprise.Through the analysis of the current status of Y's tax planning,it is found that companies have problems in misunderstanding policies,inadequate prof essional skills of financial personnel,and ex cessive tax burden caused by improper business model selection in tax planning;Take the over all economic interests as the starting point,according to the existing tax planning problems of the proposed enter prise,according to the current tax laws and regulations,the latest tax prefer ential policies related to high-tech enter prises,VAT,corporate income tax,personal income tax,stamp tax Design the overall corporate tax planning plan for the entry point.Through the comparative analysis of the tax planning program before and after implementation,find the most suitable tax planning program for the enterprise,so as to achieve the purpose of reducing the tax burden of the enterprise and impr oving the enterpr ise tax planning system.At the same time,this article summarizes the theoretical methods and precautions that can be applied to general high-tech enterprises through the analysis of Y's tax-related issues and the design of tax planning schemes.Finally,it studies the problems that may arise in the tax planning process,and puts for ward targeted safeguar dmeasures for corporate tax planning,so that companies can accurately grasp the problems that may arise in the process,ensure the smooth development of corporate tax planning programs,and help companies pursue The biggest economic benefit.
Keywords/Search Tags:tax planning, high-tech enterprises, enterprise income tax, value-added tax
PDF Full Text Request
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