The Enterprise Tax Planning

In order to improve the tax system reform of the state,the State Council decided from January 1,2012,in Shanghai transportation industry and part of modern service industry,and other the production of the service industry to carry out the business tax levy value-added tax(hereinafter referred to as replacing business tax with value-added tax(VAT))pilot,until June 1,2014,the telecommunications industry into the scope of replacing business tax with value-added tax(VAT)pilot,as tax reform focus on "replacing business tax with value-added tax(VAT)pilot has covered most of the industry.Replacing business tax with value-added tax(VAT)in order to avoid double taxation,reduce the tax burden,improve the tax system reform,which promoted the tertiary industry in the country to develop,will help promote the restructuring and development of enterprises,optimize the industrial structure,allocation of resources.The new policy,to the enterprise tax planning brings new challenges.Different enterprises under the guidance of the new policy,the effect of tax planning are different,so this paper according to their actual situation of the implementation of the proposed A corporate tax planning,tax planning guarantee the smooth progress of more practical significance.In this paper,through case study method of comparative analysis,in tax law and related laws,based on the theoretical analysis and case studies combined.In the "A enterprise" as a case analysis of the object of study,put forward reasonable suggestions of tax planning.First of all,described the research status of tax planning at home and abroad,put forward the viewpoint of the importance of tax planning.Secondly,analysis of the concept and characteristics,the concept of tax planning,illustrates the aim and significance of the tax planning,providing a theoretical basis for the smooth conduct below.Finally,according to the "main taxes A enterprise" to the comparative analysis of tax planning and put forward reasonable suggestions.The main conclusions of this paper are as follows: first,camp changed to increase the reform of the tax system to reduce the tax expenditure part of the service industry,especially for small scale enterprises to reduce the tax expenditure,fully in line with the initial tax system reform is to reduce the tax burden.Second,through the comparative analysis,we can see that not all of the planning programs are suitable for the enterprise,the taxpayer should be combined with their own actual situation,choose the right plan.Third,tax planning is not only the financial sector work,it requires all departments of team cooperation,joint efforts,enterprises in order to achieve the greatest final value.Fourth,tax planning should pay attention to the risks of enterprises cost.