"To replace business tax with value-added tax(VAT)" as the business tax VAT, is an important reform of the taxation system in China started in 2011. Over the years, the pilot industry has gradually turned to maturity, the tax policy and related regulations have done to understand and master. And for the tax reform, the enterprise in the process of national policy transformation, how to use the good policy, tax planning, and further reduce the tax burden, to achieve the maximization of the tax benefit is currently the focus of the pilot enterprises. Therefore, this paper is based on this consideration, on the "camp changed to increase" L company’s tax planning issues to do the relevant research.This paper mainly introduces the advantages and disadvantages of the enterprise tax planning, and summarizes the existing problems of L company, and analyzes the tax planning of L company in detail from the aspects of production process, management, tax calculation and policy interpretation. |