Research On The Tax Planning Of Bao Ping Wan CTL Group In Inner Mongolia

With the global integration of China’s economy,the market competition between enterprises is becoming more and more fierce.The development of the high-tech industry has become an important strategic measure for the development of modern economy in China.In order to encourage businesses to developing new technology and innovation,the China government has formulated a series of preferential tax policies,which create favorable legal environment for the development of high-tech enterprise.The high-tech enterprises should fully understand the content of policies and use the opportunity to develop,emphasis on tax planning work as well as scientific and reasonable tax planning,which is very important to enhance their competitive advantage and promote the development of the industry.The research object of this thesis is Bao ping wan CTL Group in Inner Mongolia.Comparative analysis,quantitative analysis,and qualitative analysis methods were used to study this group’s tax plan,which all included theoretical and case studies.First,the research background,significance and status of Bao ping wan CTL Group in Inner Mongolia’s tax planning were reviewed.Secondly,the related theory of high-tech enterprise tax planning was described in the thesis.The meaning of tax planning,procedures and methods were described systematically,then based on the characteristics and tax incentives of high-tech enterprise,specific planning strategies were proposed.Thirdly,the basic situation of the Bao ping wan CTL Group was introduced,the financial and tax situation was further analyzed,and the company’s tax administration imperfections were summarized.Considering of the company’s actual conditions and integrated application of tax planning methods,a tax planning optimization method in agreed with company’s strategic objectives was proposed.Finally,the specific control and preventive measures for potential risk factors exist in implementation of the program were proposed,and some of the problems in the company tax planning process were pointed out to ensure the successful implementation of the company’s tax planning work.The coal-to-liquids project of Bao ping wan CTL Group is the deep processing of coal reuse.At present,the influence of coal mining on the environment is becoming worse and worse,the state encourages the development of clean technology and application of direct coal liquefaction and indirect coal liquefaction increased commitment.Bao ping wan CTL Group uses these technologies for national new energy production,at the same time introduce and absorbforeign advanced technology,contribute to the sustainable development of energy industry in China.Coal-to-liquids top item belongs to high-tech.Based on the characteristics of high-tech enterprise and the current tax regulations,the practical problems in Bao ping wan CTL Group management were analyzed specifically,tax planning in agreed with the development of long-term stability of Bao ping wan CTL Group was proposed,then the problems in Bao ping wan CTL Group tax planning work were pointed out in the thesis.It is not only reduces tax costs of Bao ping wan CTL Group,but also conducive to promoting the development of long-term stability of the company.