Research On Enterprise Tax Planning Under The Background Of Tax Reduction And Fee Reduction

Nowadays,The China’s economy is in a downturn,especially after the public emergencies influencing,the pressure on the development of the enterprises has increased,and the phenomenon of loss and bankruptcy has occurred frequently.It is difficult to solve the problem by blindly copying the past high-speed development model.Therefore,it is indispensable to change from macro-control to directional control and make precise efforts.In recent years,the state has achieved certain positive results through targeted regulation,tax adjustment,tax reduction and fee reduction.In2022,the state will introduce and implement new combined tax support policies,such as a package of policies and continuous measures on the continuation of tax deferment and tax stabilization for small and medium-sized enterprises in manufacturing industry,and large-scale value-added tax deduction and refund,to accelerate the recovery of China’s economy.According to the statistics of the State Administration of Taxation,the tax burden per hundred yuan of operating income of 100000 key tax source enterprises in the country has decreased by 5.3%,including 9.6% in the equipment manufacturing industry.The positive role of various tax support policies is significant.In fact,the various benefits brought by the tax reduction and fee reduction policy have also raised the attention of enterprises to the financial cost to a certain extent,making enterprises realize that the tax cost is not hard to shake and cannot be reduced,and the tax burden of enterprises can also be reduced after the planning,which provides a willing basis for enterprises to further carry out tax planning.As enterprises have certain intentions and needs,they will hope to find various ways to practice and reduce their own cost burden through various planning schemes.Therefore,after reviewing the relevant literature and theories on tax reduction and tax planning at home and abroad,this article focuses on the sock industry,taking Company C as the research object,and focusing on value chain activities such as research and development,procurement,production,and sales,Analyze the possibility of tax planning in combination with,but not limited to,the 2022 tax reduction and fee reduction policies,and propose specific planning plans for reference by enterprises within and outside the industry.After analyzing the planning plans for each link of the value chain,this article concludes that using tax reduction and fee reduction policies for tax planning can indeed help enterprises achieve tax savings,increase cash holdings,and help enterprises transform and upgrade;When conducting tax planning,enterprises need to align with their own development strategies.They should not narrowly apply tax planning in order to enjoy preferential policies,but should consider it comprehensively and systematically.In addition,considering the current speed of change of tax preferential policies and the complexity of the enterprise’s own scale,enterprises may encounter tax risks when planning using national policies,so some suggestions and measures will also be put forward in the fifth part of the article for reference.In short,according to the form of increasing tax regulation and adjusting market income distribution pointed out by the Central Financial and Economic Commission,it is also known that it is indispensable to help firms understand the form of tax reform,doing a good job of tax management,mastering the thinking and skills of tax planning under the era of change,and make tax planning reasonable,legal and feasible.