The Study Of LX Group Limited's Tax Planning

Facing the complex tax environment,The enterprises carry heavy tax burden.The country has adopted a number of preferential tax policies for high-tech enterprises which is encouraged,but if the enterprises can't full use,the preferential policies of the tax revenue will be in vain.The managers pay attention to the tax burden of enterprises,but how to reduce the tax burden is often inadequate.LX Group Ltd.is a high-tech enterprise,facing high tax burden,the managers want to reduce,but always have no countermeasures.The article compares the plan of the company in the tax planning matters by comparative analysis,and selects the plan which is advantageous.Through using analytic hierarchy process,the author establish AHP of scientific and technical personnel equity incentive,it is concluded that equity incentive mode is more conducive to the company's value than the cash incentive.By comparing the cost and income of the company in the capital financing channels,nontaxable income,salary distribution,select the optimal plan.Through the risk analysis of the company in R&D costs,put forward the proposal to the company,For LX Group Co.,Ltd.'s tax planning space in the export tax rebates,fixed assets accelerated depreciation,financing channels,choose the most conducive to enterprise solutions by analyzing the time value.For LX Group ‘s tax planning management situation,I raise some questions about the company's tax planning problems and reasons based on current situation of tax planning,analyze tax planning space by techniques and methods,and put forward the guarantee measures.Because of imperfect organization,low level of professional personnel,risk control ability lag behind,and imperfect tax system.LX group arose a lot of problems,including management consciousness,poor communication between departments,lacking of daily tax management standardization,enterprise failed to make full use of the tax preferential policies,sighted phenomenon and ignoring time value.Based on the reasons and the tax planning space,the paper proposes the guarantee measures,including organization,job responsibility,personnel and management system measures.I also put forward the tax policy support measures,including perfecting the taxpreferential policies,promoting preferential tax policies,strengthening the authorities service ability,developing tax agency.The paper helps enterprises to improve the tax management,avoid tax risks and reduce the cost of the tax from a certain extent.