Research On Tax Planning Of A Co.,Ltd.

With the accelerating of global economy integration process, world countriescontinue to strengthen. Which lead the competition between enterprises much fiercerthan before.More and more enterprises put to set up sound and perfect regulation ofcontrolling cost as the key of the management? Revenue is the core factor ofenterprise cost, Work out a sizable plan is very important for an enterprise. Revenueplan is to work out and calculate reasonably a plan before paying tax under thepermission of the law.After the making of proper arrangements to operation,investment and management financial, it can reduce the tax and save much moneyand maximize the capital income and strengthen the enterprise competition. It has aprofound theory and practice meaning by strengthen the law awareness, upgrade theoperation ability, work out sizable revenue plan and find out the problems of taxdevelopment.In China, the enterprise tax includes VAT and income tax. Therefore there is agreat potential for the planning of VAT and income tax. My thesis make an examplewith enterprise A, Under the regulation of Chinese VAT and income tax andreviewing the current situation of A, I analyze the financial data and basic situationand to make a plan to VAT and income tax under the permit of law.The first part, itmainly introduces the topic background, topic meaning, research thinking,andstructure arrangement.The second part is the current revenue of A, make adescription and introduction the basic information, financial status, VAT status,income tax status depending on the structure of thesis. The third part is planning andthinking for A revenue.The thesis evaluate A VAT planning through the basement oftaxation; rate of taxation; income taxation; payment of taxation.At the same timeevaluate A income tax planning through regulation of current tax; define thetaxpayer;the difference of tax rate; taxpayer quota; tax flexibility; tax preferential policy; tax law flexibility. It mainly introduces the basic idea to make a tax planningincluding familiarize and grasp the tax regulation, search and grasp the material fortax planning, set up the goal of tax planning, set up a plan in reserve, confirm theplan and enforce the plan.The fourth part is making the conceptual design and tax planning for A revenue,the thesis make the plan for VAT income through the income counteract; differenceof selling way; branch of enterprise; settle way and tax payment time. For therevenue plan through the put into effect of plan and judge the result of tax saving.Itreflect clearly the tax saving by tax planning through the form. Tax planning not onlyhelps A saving tax, get more current capital, but also upgrades the management ability,increase the sales volume and get more market share.