Research On Tax Planning Of BN Technology Co.,LTD

At present,under the circumstances of economic globalization and the increasing downward pressure of China’s economy,many enterprises are faced with the situation of too heavy overall tax burden,narrow profit space,and excessive pressure of sustainable development,and gradually lose their market competitiveness.With the arrival of the era of knowledge economy and the implementation of industrialization of scientific and technological achievements,the development of high-tech industry has become an important strategic measure of China’s economic development.In order to strengthen the cultivation of new technology fields and new business forms,help the development of high-tech enterprises,encourage enterprises to carry out independent research and development,and carry out scientific research and innovation,the state has issued a series of tax preferential policies,providing a very favorable tax environment for the development of high-tech enterprises.However,in the actual tax management process,due to the complexity of tax planning,many high-tech enterprises do not make full use of the preferential tax policies offered by the state and enjoy the dividend from the tax policies,so the tax planning work is not ideal.Therefore,in order to seek long-term and healthy development of enterprises,high-tech enterprises should pay attention to real-time business,actively carry out tax planning,make full use of national tax preferential policies,avoid tax planning risks,stand in the perspective of the overall situation of enterprises,balance the long-term development of enterprises and the overall goal of tax planning,and form a joint force with the best interests.This paper takes BN Technology Co.,Ltd.as the research object,introduces the company’s financial situation and tax burden level in detail,analyzes the existing problems in tax related treatment,and puts forward targeted tax planning scheme.Through the reasonable increase of input tax,the selection of appropriate sales methods and the use of tax preferential policies and other methods for VAT tax planning.Through the reasonable use of tax preferential policies,change the accounting treatment and fully enjoy the deduction of project limits and other methods of income tax planning.Tax planning of real estate tax is carried out through the change of the way of housing lease,Tax planning for land value-added tax through enterprise restructuring.At the same time,we should pay attention to and make practical use of the policy of inclusive and cost reduction in recent years.in order to help enterprises improve their tax planning level,reduce their tax cost and maximize their benefits,it is also of certain reference and reference significance for tax planning of the same type of enterprises.