Tax Planning For HR Service Industry

During the 13 th Five Year Plan period,in order to stimulate the vitality of employment and entrepreneurship,our party vigorously develops the human resource service industry,develops all businesses of the human resource service industry in strict accordance with the norms,implements various policies,and cultivates the human resource service Industrial Park,which makes the human resource service industry take a big step forward in five years.The fourteenth five year plan also points out that China should increase investment in human capital to stimulate talent innovation.In order to encourage the development of the human resource service industry,the state has formulated a series of preferential tax policies for the human resource service industry.Throughout the literature database of tax planning,there are many documents related to the tax planning of the construction industry and manufacturing industry,and the theoretical system is relatively rich.However,the development of the human resource service industry in China started late,There are few researches on the taxation of human resource service industry.Human is the foundation of all things.Human resource service has a great impact on the development of China's economy and has made great contributions to China's tax revenue.The tax burden of human resource service industry will be paid more and more attention.Starting from the current tax situation of the human resource service industry,this paper takes YN human resource service company as an example,through the combination of literature research and case analysis,qualitative analysis and quantitative analysis,makes in-depth planning analysis on the value-added tax and income tax of the human resource service industry,and finds the most suitable planning method for the human resource service industry,Design a tax planning scheme in line with the characteristics of the industry.First of all,this paper introduces the related concepts and literature review of tax planning,studies the current situation and tax types of human resource service industry,and analyzes why the human resource service industry is worthy of tax planning.Secondly,through the analysis and discussion of the financial indicators and business status of YN human resource service company,we find and put forward the serious problems of enterprise tax burden.Then,using the method of quantitative analysis,the paper designs the tax planning scheme,compares the tax burden changes before and after tax planning,and analyzes the effect of tax planning.Finally,through the analysis of the whole process and results of tax planning,this paper draws the conclusion that the human resource service industry represented by YN company should face up to the existing problems,flexibly use various tax planning methods,and formulate the tax planning scheme with the lowest risk and most suitable for the enterprise's own situation,so as to reduce the tax burden of the enterprise,To achieve the purpose of maximizing the value of enterprises.I hope this paper can help YN company to increase the overall profit on the one hand,and also play a reference role for other enterprises in the industry on the other hand.