Research On The Design And Implementation Of The Tax Planning Plan Of Hongxu Jian'an Company

With the boosting and deepening of the economic system reform,the vitality of various entities in market economy is released furthermore,and the small and micro enterprises of flexible adaptability develop rapidly,playing an increasing role in China national economy.However,the management and development of the enterprises is confronted with serious challenges as well.One of the most prominent challenges,generally acknowledged by most enterprises,is the overweight tax burden.This thesis chooses a typical small and micro enterprise,Hongxujianan Company,as the research subject.By analyzing its financial data,tax related links and management system,this thesis probes into the key problems existing in the company's tax related activities,proposing the specific rectification measures for the problems.Besides,the thesis designs a set of feasible tax paying planning for the company,aiming to reduce its tax cost.The thesis first introduces the research of the state of tax paying planning and its latest achievement both home and broad,and proposes some ideas for the relevant theories.And then it sets Hongxujianan Company as an example,making qualitative analysis to its financial situation,tax situation and tax burden for the purpose of reasonable tax planning,and finding that there are many problems existing in this company,such as the weak awareness of tax planning,the ambiguous direction and gist of planning,the dislocation of the planning process,and the inappropriateness of choosing and applying planning methods and so forth.Finally,the thesis designs three sets of tax paying plannings,including Planning of Value-Added Tax,Planning of Enterprise Income Tax and Planning of Individual Income Tax.