| The development of small and medium-sized enterprises is one of the main forces of China’s economic development.Therefore,the research on the tax planning of small and medium-sized enterprises in China is deepening.Tax planning not only brings economic benefits to enterprises but also stabilizes the country’s economic development.At the same time,the government continues to provide various tax incentives to them,also shows the government’s determination to vigorously support them.With the help of this favorable environment,the internal conditions of small and medium-sized manufacturing industries will be greatly improved and develop in a better direction in the future.This article takes the value-added tax refund policy as the background to study the tax planning of J company.J company is a manufacturing enterprise integrating precision casting and sand casting,mainly producing stainless steel pipe fittings.First of all,this article introduces the basic situation,business situation and tax-related situation of J company.Then,the value-added tax rebate of J company is divided into the tax rebate for domestic sales and the export tax rebate for export business,and on this basis,the tax rebate business of J company is separately planned.Then,make tax planning for the tax rebate of J company,make output tax planning from packaging deposits,promotion of new product discounts and agreed payment time,and make input from the aspects of purchase of goods,purchase of labor services,and deduction of research and development expenses.Tax planning.Then,make tax planning for the export tax rebate of J company,including tax planning for the purchase of raw materials and tax planning for the export.Then choose the best export tax rebate plan for J company to obtain more export tax rebates.Finally,combined with J company’s VAT refund status,targeted safeguard measures for tax planning are proposed to help J company obtain maximum economic benefits. |
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