Research On Tax Planning Of ZBYF Company

With the development of market economy, the competition between enterprises is becoming more and more fierce. In order to stand out in the competition, the enterprise is necessary to strengthen the management of the company. From the perspective of corporate financial management, tax is an important part of enterprise cost, but also an important part of enterprise financial management. So enterprises in the context of the relevant laws and regulations and policies, how to effectively reduce the tax costs of enterprises, it is particularly important. In this paper, the enterprise in tax related business encountered problems for tax planning study, also according to the state promulgated the high-tech enterprises preferential tax policy, make full use of and give full play to the value, for the company to reduce the cost of the tax.In this paper, the literature analysis, field survey, case analysis and other methods are used. By tax planning research in the theory based and ZBYF as the research object, access to a large number of relevant tax planning and high-tech enterprises preferential tax policies, to the domestic and foreign related tax planning research results were collected, analyzed and researched, field to business research, ZBYF company a large number of data acquisition, and corporate financial officers of field interviews, to understand the company’s operating and financial status, to lay a solid foundation for the research on the tax planning. Through a comprehensive analysis of the company business, finance, management and related business, the main problems existing in the tax related business company to find, combined with China’s laws and regulations and related tax preferential policies to optimize the design of ZBYF company part of the tax related business. Planning mainly for the company’s business activities involved in the mixed sales, research and development costs, fixed assets, business entertainment expenses, loss of assets, wages and salaries and other relevant tax business, also this paper proposed suggestions for enterprises to carry out tax planning. The feasibility of tax planning in different business is analyzed, and the goal of reducing the tax is finally realized. The effect of reducing the tax burden of the company after planning is realized. And it provides a reference for other similar enterprises.