The Research On Tax Planning Of ZY Company

The development in market economy, the competition between enterprises isbecomingincreasingly fierce, in order to obtain a competitive advantage, enterprises especiallytheinternal activities of small and medium-siZYed enterprises to arrange has more andmore high planning, an important part of tax planning is the internal planning division.Butthe enterprise as a rational agent in the market, in the tax law and other laws and regulationsand the allowable range to reduce tax expenditure and reduce the cost of tax revenue is alsobe perfectly logical and reasonable. The industrial enterprise is the pillar industry of ournational economy, the process of value added tax and income tax planning in the enterprisehas the very big space, but also an important industrial enterprise tax planning. Deductdeductible items to industrial enterprises in the planning process, which can reduce theamount of tax from the whole, can make the enterprise tax profit maximiZYation.Based on the background of ZY company, first described and planning concept andtheory of tax, and then the ZY company are briefly introduced and the analysis andevaluation of the initial levels of Taxation, and then to the company’s procurement,production, sales and distribution of four major aspects of the industry chain and taxplanning as the breakthrough point. Analysis of several major categories of taxes involvedin the business activities of enterprises, namely the consumption tax, value-added tax andincome tax is computed and compared analysis, the original business tax burden level andapplication level. Compare tax planning tax, the tax burden difference proves thatenterprise planning earlier and later, further confirmed the enterprise in the marketcompetitive environment the necessity of tax planning and operation.