Research On Value Added Tax Planning Of Book Publishing Enterprise

The publishing industry is in an important position of propagate guiding ideology in China.Taking charge of important task, such as spirit dynamic,supporting intelligence,ensuring correct thought and the public opinion environment.It is relationship to flourishing socialist scientific culture,improving national diathesis and educating the younger generation to grow healthily.The culture of the era and the civilization of the social is hidden in publications to a large extent.As one of the culture industry,book publishing enterprise to be accompanied by the establishment of socialist market economic system becoming more and more paied close attention to people.Due to the desire of knowledge by people,books become the nourishment for the mind,corresponding of book publishing enterprise's tax increase fast.As a company,which want to survival in the fierce social environment must be improve their economic benefits.That is to say,the company should reduce cost expense.In all kinds of cost of expenses, tax is a huge part.The amount of tax expenditure affects the economic benefit of enterprise.So it is very important to design the tax planning for book publishing enterprise.At present, the research on the tax planning of the industry of publishing book is very less, especially on the study of value added tax.However,as the mainly taxe of the book publishing enterprise, still exist planning space.According to these shortages, this paper will combined theory research with practice research to solve the problem.In theory research stage, this paper will firstly clarify the concept of tax planning.Secondly, elaborating some theory of tax planning.This paper will put forward some opinions of the author and combined these theories with tax planning.On the stage of practice research,the author make use of questionnaire survey to know the current situation of the tax planning of value added tax of the book publishing enterprise.On the basis of this work, the paper design some relevant planning strategy related to the current existing problems.According to the characteristics of business flow of book publishing enterprise, the strategy include edit link, printing link, publishing and distribution link.Of course, there are some special business.For example,this paper use the method of game theory to solve the problem of how to select the conversion point of enterprise VAT taxpayer identity and use the method of posterior analysis to solve the elective problem of hiring tax agents. At the end of this paper, the author selected an enterprise as an example, and do a lots of work of analysis and planning and on the basis of analysis and planning, the paper has confirmed that it is scientific to put forward the opinion.This paper has three innovation points.The first one:the formerly study on value added tax planning of book publishing enterprise was making use of tax preferential policies in cultural industry,never combined with business characteristics in publishing enterprises.But there are some difference between industrial and commercial,especially its products.Some are tangible,Some are invisible.And many people know nothing about this industry.So,the author not only select the forty nine publishing enterprises carries on a questionnaire in Xi'an,but also on the investigation of three topic enterprise investigate in detail.According to the characteristics of business flow of the industry of book publishing enterprises, the planning strategy included the specific plan of edit link, printing link, publishing and distribution link.This paper change the previous ideas of tax planning.The second one:the former study on book publishing enterprises bring in "Game theory" is very common,however,this paper not only bring in "Game theory" but also combine with Value Added Tax.Further more,the study emphasion the problem on VAT taxpayer identity,never discuss how to select the conversion point of enterprise VAT taxpayer identity.But this paper discuss it.The third one:formerly study easy to ignore some enterprise hire tax agency and never considered the costs and benefits to hire tax agency.But this paper discuss this question using principal-agent theory and posterior analysis to solve this problem.Research on value added tax planning with a scientific methods is conducive to book publishing enterprise to lighten the burden of the tax expenditure.Then realizing the maximization of enterprise value.