The Research On The VAT Tax Planning Based On The Value Chain

From the1990s, tax planning, has gradually developed in our country, it also hasbeen widely recognized by the society. Now with the rise in prices and the increasingin the cost of all items, the competition between enterprises has been becoming moreand more fiercely. Since the last end of the world, tax planning has been graduallyspreading in our country, and has been widely recognized by the society. In today’sglobalization upsurge, international trade has rapidly developed, the informationtechnology accelerates the resource’s movement, enterprise’s contact become moreclose, the international trend and increasingly scale is bigger and bigger, there aremore fierce competition.In the face of the severe impact of the external environment,the enterprises pay more attention to broaden sources of income and reduceexpenditure, and increasingly attention to tax cost, in order to achieve themaximization of enterprise value, by its own or through accounting firm to do taxplanning, but at present the enterprise tax planning goals are not clear, planning ring issingle, and it has not formed a complete theoretical system, the system needs to beintegrated, tax planning health development needs new management philosophy.After reading a large number of domestic and foreign literatures about the valuechain and the VAT tax planning, and according to the relevant provisions of the VATtax laws and regulations, this paper, based on the value chain theory, combiningnorms and cases research methods, made the VAT tax planning for A Company, inorder to provide operational and substantive guidance for corporate VAT tax planning.A company as research object to take a standardized entity, combined with the casestudy method, specific tax planning of value-added tax study of. The value chain canbe divided into the internal and external value chain, internal value chain contains allproduct and manage activities, the external value chain can guide enterprise to jumpout of the narrow scope of its own and pay more attention to enterprises in the valuechain of the whole value maximization, seek its and external suppliers, distributorsand customer win-win cooperation. VAT tax planning is close to internal value chainand do tax planning to all rings in product and management, it will be not just obtaintheir own benefits and pay more attention to the whole value chain of maximizingvalue, and not only focus on value-added tax of a link, but also consider related linksand related taxes, and external partners overall benefit.After the theoretic analysis, it did series of empirical studies for all business related value-added tax.In according toA company’s specific situation,from and consciousness aspects, it do more completetax planning. In practice, we do detailed plannings fot the company’s procurement,production and sales; in consciousness, a company can enhance management planningconcept, improve staff planning consciousness of tax planning, to create culture, tocorrect consciousness to promote enterprise value-added tax planning, to ensure thatthe plan’s success.