Research On Tax Planning Of Value-added Tax And Income Tax For A Small And Micro Enterprise

Tax is the obligation of the enterprise should make, but in a certain extent also affects the immediate interests of enterprises, because the payment of tax for enterprises, equivalent to the direct cost increase, equivalent to profit directly reduce, so to reduce the cost of enterprise, through reasonable and effective tax tax planning, causes the enterprise to realize the legitimate to reduce the tax burden, planning gains, so that the enterprise can further sustainable development. With the continuous progress of China’s national economic reform, in recent years, the state has issued a series of preferential policies for small and micro enterprises, but also by the impact and encouragement, in all parts of the country came into being more and more small and micro enterprises. Small and micro enterprises in China’s economic and social status also appears more and more important, from an economic point of view, small and micro enterprises to promote local economic development has a growing contribution, up from the point of view of maintaining social stability, it can increase employment. Current small and micro enterprises in still has many problems, such as in capacity exist the phenomenon of excess, in terms of sales have also been more pressure, this is invariably affects the profits of small and micro enterprises, coupled with the subjects and different tax, makes many small and micro enterprises give step dimension difficult. Although there are many preferential policies, but they are due to the problem of tax planning constraints, can not be flexible and full use of these policy advantages.Especially after our country entered the WTO, the competition pressure of small and micro enterprises is more and more big, the importance of tax planning for enterprise management is more prominent, and also gradually applied to enterprise management decision-making. From the business planning and operation to the decision-making, can carry out tax planning, can cover almost all the economic activities of enterprises. Financial management objectives include maximizing the profit maximization and the rights and interests of the owner of the relevant, and tax planning also fits well with the two goals, so the tax planning in enterprise management position also appears more and more important. Small and micro enterprises in the national economy because of its economic and social effect to occupy an important position, the common characteristics of small and micro enterprises is a "loose", specifically is showing morphological diversification, expanding the scope, management is not standardized, financial level low. These characteristics determine the difficulties of small and micro enterprises to carry out tax planning, how to reasonable tax avoidance, and actively carry out tax planning to become a small and micro enterprises short board.To reduce the tax burden on enterprises, it is required to carry out a planned tax planning. The small and micro enterprises to pay taxes is mainly composed of value-added tax and additional tax and income tax, additional tax is according to the increment duty tax basis. That is to say, as long as through the tax planning to reduce the value-added tax and income tax, then the overall tax burden of enterprise drop. This article is based on the. Based on the tax planning theory and the present situation of the research and analysis to related theory of comb and join the exploration of various preferential policies, and combined with the current our country small and micro enterprise status, presents some of the basic ideas of a specific operation method, and a corporation in Liaocheng City is a real case, will carry out tax planning and related tax do in comparison with data obtained from conclusion, for small and micro enterprises of value-added tax and income tax planning is very meaningful, you can legally reduce the tax burden, increase the profit. In the process of tax planning for the enterprise, but also on the planning or the risk of the emergence of the analysis, and put forward related preventive measures, that other similar small and micro enterprises to provide effective help.This paper is divided into five parts. The first part mainly introduces the background of the writing and the current literature review. The second part describes the status of small and micro enterprises in detail, which shows the importance of small and micro enterprises in the implementation of tax planning. The third part summarizes and combs the related theories of tax planning, and the methods and basis of tax planning. The fourth part is a Chemical Co., Ltd., Liaocheng, for example, analysis of the small and micro enterprises of the value-added tax and income tax planning approach, and finally put forward the company’s basic ideas and plans for tax planning. The fifth part, based on the results of the previous research, gives suggestions on improving the tax planning of small and micro enterprises.