| In the past few years,the development of internet technology has been accelerated,China has entered the era of big data.Data has become an important indicator for evaluating the effectiveness of business operations.Governments and enterprises can use big data to create value that cannot be added in the traditional data era.Many industries in China have gradually used big data to assist development,such as marketing,finance,transportation and other industries.As the most important tax planning management in enterprise operation management,its development direction is to build intelligent management of big data technology.With the start of the reform of the national tax collection and management system in 2018,China’s tax collection and management system has undergone fundamental changes.In April 2019,the value-added tax was further reduced and the tax incentives were strengthened.Enterprises need to update the tax planning plan to reduce tax burdens.Methods,tax policies and big data information are combined to establish an innovative tax planning system that is in line with the development of the big data era.This thesis selects the L company in the national industry pillar industry steel industry as the research object,combines the latest theoretical research at home and abroad,analyzes the two major tax types of corporate value-added tax and corporate income tax,and combines new tax policies under the premise of legal compliance.Designing a new tax planning plan for companies,they can adapt the development of the era of big data,reduce the tax risks,in order to achieve the company’s maximum tax savings,cost reduction,and improve profitability.This thesis consists of five parts:The first part presented the background and significance of the research,and summarizes the application of tax planning and big data at home and abroad,especially the research results of tax planning.The second part discusses tax planning,related concepts of big data,tax policy analysis,and tax environment in the era of big data.The third part is based on the operation and payment of company L,and analyzes the current status of company tax planning.The fourth part explores the existing problems of L company’s current tax planning method and analyzes its causes.The fifth part is to improve the traditional planning methods,form a tax planning system in line with the era of big data,and use this framework to design a new company L tax planning plan for the two major tax categories of VAT and corporate income tax,in order to achieve the effect of tax saving and cost reduction.This article uses quantitative analysis,case analysis,and comparative analysis methods to combine the theory of tax policy with the actual situation of enterprises to provide recommendations for production enterprises in the big data era to improve tax planning efficiency,reduce tax risks,and improve profitability. |
