M Exporting Group Company Tax Planning Research

From the world financial crisis began at2008, It has now developed to post financial crisis era, no matter the United States got the economic down turn, Or the depreciation of the euro, the subprime crisis of the developed capitalist countries is still deepening, Those international change make our RMB appreciation, domestic prices continue to rise, Exporting is more difficult than past days, in order to export enterprises to gain a foothold in the international market, Our country also undertook policy regulation, reduced the tax burden by some way, strengthened the management of contraband goods, moreover, China now has clearly put forward the tax planning in line with the development requirements of the times, the government and relevant departments are actively to guide its development. Tax planning, it is a complex decision-making process of the exporting enterprises to safeguard their own rights and interests, It is also a behavior which can make enterprise achieve the best state of tax burden, in order to achieve the maximum profit through the import and export business investment, operation and management activities such as predicted beforehand and plan in compliance with the tax laws and regulations under the premise,This paper adopts the tariff plan, established bonded warehouse and it can make enterprises exempted from import tariffs and saved their costs, and adopt the most preferential tariff rate of tax, this article focuses on the export of value-added tax planning as the core, through the use of its internal trade company production company goods to Group Foreign Trade Company and a value-added tax at the purpose of saving tax. In addition, according to the enterprise income tax preferential policy and the front of value-added tax planning and customs related to planning, finally to the enterprise tax burden is reduced, to achieve the purpose of tax planning. Because of value-added tax decreased, the urban construction tax, additional education and lccal education additional taxes are correspondingly reduced, and ultimately the enterprise income tax reduced. In this last case focuses on the M garment export enterprise group cases were established, bonded warehouse, customs tariff, and then according to the loss of enterprise merger company to achieve less pay enterprise income tax, according to our country area of preferential enterprise income tax and a series of tax operations. After tax planning, the company annual tax decreased much, it suggesting that reasonable tax saving can bring considerable benefits for exporting enterprises, especially for the large and medium-sized ones, Large companies should combine their whole financial strategy planning with tax planning, small and medium-sized export enterprises should be based on actual tax saving and tax operations, In general, Different sizes and different industry exporting enterprises should control their tax saving by their own conditions. Only do like that the enterprise can have a reasonable tax avoidance then maximize their financial interest without illegal and not under the circumstances of the crime.