Research On Tax Planning Of S.k.y Travel Company Ltd.

Tax Planning is that enterprise use professional techniques to plan their tax-related business such as production, management, investment, finance and organization structures in order to make the tax burden optimal and maximize enterprise's value on the premise of not violating the laws and regulation of the country. At present tax planning is nearly widely known abroad, enterprises especially large enterprises already formed such a habit of making tax planning ahead of time in the financial decision-making activities. At home, the research on tax planning mainly focused on theory stage, there is a little summary of practical experience especially travel agency.Firstly, this article researched S.K.Y Company's development, structure, operation, organization, finance strategy,issue condition of business tax & CIT & IIT etc. Focus on un-solved tax problem on the basis of site investigation. Secondly, according to regulations of business tax, corporate income tax, individual income tax, to analyze the company's income, cost, expense, cross-border service, related Transaction and tax management in order to search the keys of tax planning. Finally, to use tax planning theory's basic principles and technique to analyze and compare different cases of tax planning of every keys and then bring up the best case so that achieve to the target of maximize profit.Base on the analysis of the case that tax planning of S.K.Y company, we researched the typical problem in tax planning of travel agency under combine the theory and reality. I hope some practical solutions about travel agency's tax planning...