A Practical Study On Tax Planning Of XunDa Group

The tax planning is not only different from tax avoiding, but also from tax evading and tax deceiving. The enterprise make the tax planning under government's tax policy guidance, using it's tax revenue preferential benefit right which the country endows. The tax planning does not violate the national laws and regulations, and it works under the premise of the national legislation spirit.The tax planning is a tax decision-making behavior that can make the tax payment optimization or maxinime the company income after arranging its tax activity reasonable. The tax planning is the taxpayer's inevitable result and the concrete manifestation which consciousness enhances, it is defends taxpayer own legitimate rights and interests the important constituent,and is the national law encouragement.The reasonable tax planning is important to the enterprise's management development.As a basic unit tax affairs worker, the author supervise the YunDa group tax affairs work for a long time in, discovered this company has the significant flaw and the question in the tax payment management aspect, thought has the necessity to carry on a practice research on the tax planning taking this company as the object ,and expected the reseach for this company will provide some models for the other corporation .This article proposed the question firstly, then analyze the question, lastly solve the question. The author inspected the Yunda group present situation of its tax affairs, analyzed the question on tax affairs of this company, utilizing the advanced tax planning theory, The author carry on the comprehensive preparation about the tax affairs from four aspects: the organization form;the production management;the financial control;the human resources management,, and proposed the concrete work measure in the foundation, the measures are: the adjustment organizations;completing the financial work;standardlize production management;thinking highlyof the human resources and so on, after the tax planning, the tax payment optimization. The Author thought has achieved the research anticipated effect.