Research On Tax Planning Of T Municipal Design Company

In the daily operation process of enterprise companies,tax pressure is a serious impediment to the development of enterprises,especially in the same industry,the market competition is fierce,the turnover and costs of peers and their own enterprises are not significantly different,but the amount of tax far lower than their own enterprises,more rapid development,therefore,the use of good relevant tax incentives for reasonable tax planning is crucial.Tax planning can not only help the company improve its own management and tax status,but also help the company to effectively avoid possible tax risks.In this paper,we choose T Municipal Design Company as the research object and adopt the literature research method,survey analysis method and comparative analysis method to study the tax planning of T Municipal Design Company.Firstly,through the understanding of the concept theory related to tax planning,the theoretical foundation is laid for the study,combined with the combing and summarising of domestic and foreign scholars’ research to provide direction for the study.Afterwards,we analyse the current situation of tax liability of T Municipal Design Company based on the tax situation,tax burden and the basic process of tax planning,by gaining an in-depth understanding of T Municipal Design Company in terms of its general situation,organisational structure,operation status and financial situation.According to the analysis,the current problems in taxation are lacking of professional tax planners,lacking of classified accounting for different types of businesses,lacking of favorable settlement methods,single human resource system,and lacking of a global perspective on tax planning.Then,we summarise the tax optimisation policies available to T Municipal Design Company,clarify the objectives of T Municipal Design Company’s tax planning and make a general plan for T Municipal Design Company’s tax planning scheme.According to the overall planning,the tax planning plan of T Municipal Design Company is designed from two aspects,namely VAT tax planning and corporate income tax planning,and the effect of tax planning of T Municipal Design Company is summarised.Finally,we propose measures to ensure the implementation of the tax planning scheme of T Municipal Design Company,including establishing comprehensive measures to ensure the implementation of the tax planning scheme,strengthening the risk control of the company’s tax planning,improving the tax planning capability of the financial staff and improving the tax planning database to strengthen the assessment of the tax planning,so as to promote the better implementation of the tax planning scheme of T Municipal Design Company through the above measures.