Research On Tax Planning Question Of Transportation Industry

Since the financial crisis,the world economy and trade have been hovering at a low speed for a long time.Affected by overcapacity,over-stocking in the property market.In particular,the tax burden of domestic enterprises was even heavier than that of foreign enterprises.Enterprises through tax planning to reduce corporate tax burden,optimize financial management,improve economic efficiency has become increasingly important.Further,the study of enterprise tax planning is of crucial importance to all sectors of the national economy.Chinese enterprises pay more and more attention to their own tax burden,hoping to find effective measures to reduce the corporate tax burden and improve the economic efficiency of enterprises.While their own needs are being developed,they are also conducive to enhancing the vitality of national economy and boosting the economic growth of our country.However,the issue of excessive tax burden in the transportation industry is more prominent than that of other industries.As a basic department for the development of our national economy,it is a bridge connecting production,consumption,distribution and exchange and an important carrier of economic development.Therefore,raising the awareness of tax planning for transport enterprises and optimizing corporate tax planning programs are of great significance in alleviating the burden on enterprises,promoting the development of the industry and stimulating the better and faster development of all sectors of the national economy.Q Railway Co.,Ltd.,as a large listed enterprise in the transportation industry,has developed steadily in recent years.Based on the analysis of Q Company's financial data and basic conditions,Q Railway Co.,Ltd.,through reading relevant literature and materials and using case analysis methods,And accounting standards and other related policies,the Q company conducted a specific analysis of tax planning issues,concluded that the relevant conditions permit,companies can take full advantage of different settlement methods and the use of more reasonable accounting methods to delay the payment of tax to obtain a Part of the deferred revenue;and Q companies can flexibly use tax leverage to obtain the optimal tax saving benefits in fund-raising,investment and business activities;meanwhile,the enterprises should also pay attention to the risks that may exist in the tax planning process.Take Q Company as an example,it can provide reference solutions for transportation industry enterprises to reduce the tax burden of such enterprises and improve their economic benefits.