Case Study On Enterprise Tax Planning

Tax Planning is that the taxpayer makes plans,countermeasures and arrangements,under abiding by tax revenue international common practice and tax laws,according to current tax laws and related laws and regulations,aiming at lightening tax,benefiting to achieve business finance's objectives in the process of forming,managing,investing, raising and so on.Tax Planning belongs to powerful economic activities in practice and theory.Different planning theories and planning methods imply different understanding to the concept of tax planning.Because of system and economy environment,our country' s logistics enterprises have developed from original state-owned enterprises into current new industry which integrates transportation,loading and unloading,storing, distributing,processing,information.etc.It has experienced a comparatively slow development.Apart from the failure of operation and management of logistic enterprises——the few preferential policies that the government gives in support of the development of the logistic industry,the heavier tax burden on logistic enterprises,and the high tax costs which account for a large proportion of the total cost of logistic enterprise——these are the reasons for the slow development of current logistics enterprises.Under such circumstances,it is necessary for logistic enterprises to analyze the tax policies and formulate an effective and reasonable tax planning program for reducing the tax costs,promoting better development of logistic enterprises as well.This paper bases on the analysis of the meaning,risk,cost and motivation of tax planning for logistic enterprises,analyzing the current financial status of logistic enterprises in our country,at the same time it performs case study by combining financial status of Ningbo Jingxing logistic enterprise in 2008.Meanwhile it emphasizes that logistic enterprises should make full use of the power of tax planning. In view of the problems derived from tax planning,this paper also gives the related suggestions about regulating logistic enterprises' tax policies from various aspects as soon as possible.