Study On The Issue Of Tax Planning For The Guangxi Transportation Enterprise

As the reform of our country’s tax system has continuously been deepening and the taxlaws have been improved and perfected, as well as the China-ASEAN Free Trade Area andBeibu Gulf Economic Zone accelerate the constructio n, Guangxi’s economic developmentand the market environment will be more open and more attractive as national economicstimulus policies are carried out. Therefore, Guangxi traffic transportation enterprises willfairly compete with other enterprises in a more open and more competitive market. As a result,the tax management will become one of the important factors of resource arrangement,financial management and long-term development strategy of Guangxi transportationenterprises. Only making plans and taking risk under control in advance for raising money,investment, production, management and the distribution of each link, can the enterprisesimprove the profitability at a minimum loss in exchange for the biggest returns in thechangeable market environment. By making plans and taking risk under control in advancefor raising money, investment, production, management and the distribution of each link,Guangxi transportation enterprises can save taxes as far as possible, thus maximizing taxbenefits, and achieving the enterprise benefit maximization within the tax law. If we take taxplanning contents and methods into consideration, we can see that tax planning is part of theenterprise financial management, To assess an enterprise successful or not through thefinancial indicators is one of the important contents of the cost accounting and planning of anenterprise, and the ultimate goal is to realize the maximum profitability of Guangxitransportation enterprises. In addition, the tax authorities should actively improve the serviceof tax collection and management, improve enterprise’s tax environment, and minimize taxloopholes in tax collection. On the other hand, the tax authorities should actively guide theenterprises to develop a healthy tax planning. This paper sums up and analyses the situation,main contents and methods of tax planning of Guangxi transportation enterprise. This papertries to explore ideas and rules of tax planning of Guangxi transportation enterprise, and givessome suggestions on how to improve the tax environment of Guangxi transportationenterprises, hoping to make some contribution to a healthy development of Guangxitransportation enterprises.