Research On Tax Planning Scheme And Risk Prevention Of XM Group Company

Over the past 40 years of reform and opening up,China's economy has been growing at a sustained and high speed,and has successfully entered the ranks of middle-income countries.It has become a real economic power.The remarkable achievements of reform and opening up are inseparable from the development of every enterprise.It is the profits created by enterprises and the taxes paid by them that provide the impetus for the rapid development of China's economy.Taxation plays a vital role in the healthy development of enterprises.Reasonable tax planning can save costs and provide financial support for the follow-up development of enterprises.At the same time,the state is also implementing a series of policies to ease the burden of enterprises.For example,the proposed increase in business to pilot and then to promote the implementation of comprehensive can not only mobilize the enthusiasm of all parties,but also conducive to reducing the tax burden of enterprises,and promote a better virtuous circle in society.Business reform and increase can be said to be a tax reduction policy.For enterprises,if they improve their profitability,it is possible to further promote the transformation and development.The transformation and upgrading of each individual enterprise will undoubtedly realize the structural reform of the industry and even the whole economy.On the one hand,tax planning is of greater significance.This paper takes the XM group company as the object of preparation and analysis,through a general understanding of the basic situation of the XM group company,and then combines the company's financial statements and its payment situation,on this basis,combined with specific business cases,the XM group company carries out the tax planning of value-added tax and enterprise income tax,in order to help the XM group company save tax.Improve the utilization rate of funds to maximize the value of funds,while improving its operational efficiency.Specifically,this paper is divided into the following five parts:the first part is the introduction,which introduces the research background and significance,research methods and ideas,followed by a summary of the outline of this paper,which illustrates some shortcomings and innovations in the process of writing this paper.The first part introduces the general situation of XM group company,mainly from the company's operating situation,financial statements and other content of a brief analysis,so as to lay the foundation for later tax planning of VAT and enterprise income tax.The second part is to plan the value-added tax of the XM group,because the subsidiary of the XM group company has high-tech enterprises and also operates export business.With the development of the XM group in recent years,its overseas market share is also growing.Therefore,the tax planning of the value-added tax of the XM group company enjoys the tax of"exemption,offset and refund" from the export goods of the high-tech enterprises.Preferential policies and XM smartphone sales by installment settlement are discussed.The third part focuses on the detailed planning of the enterprise income tax of the XM group.The first section of this chapter mainly carries out the corresponding tax planning from the characteristics of the operation of some subsidiaries of the XM group company,including R&D fees plus discounts and government subsidies.The second section mainly focuses on the fixed depreciation of high-tech enterprises.Take the method of accelerated depreciation to calculate depreciation,and then proceed with income tax planning from this perspective.The next four sections mainly analyze the internal financing,bad debt losses,public welfare donations and other aspects.The fourth part analyses the planning risks that XM group company faces when it carries out tax planning.XM group company has the same risks as many other companies in the market.So this part analyses the planning risks that companies in the market will face as a whole.The fifth part is mainly about the tax planning risk of XM company and the specific prevention theory analysis combined with the planning case of XM company.