Research On Tax Planning Of FL Transport Group Co., Ltd.

The tax covers the two parties involved and the public,and the dynamic game is everywhere.At present,the tax planning activities of enterprises have been recognized by the whole society and have received extensive attention.As China has gradually established and improved the socialist market economic system,enterprises have become increasingly prominent as a market economy subject.Under the dual constraints of cost saving and profit maximization,tax planning activities have gradually become the rational choice for large and medium-sized enterprises to maximize economic efficiency and minimize tax burden.An enterprise's tax planning in order to pay less tax or delay tax payment,that is,a kind of tax planning activity conducted under the premise of reasonable and reasonable,is an effective way for mature companies to deal with external risks and to reform and perfect their own deficiencies.The transportation industry as an important pillar industry of the country,its tax revenue is an important source of national financial income,at the same time,tax payment is a heavy economic burden on the company.Among them,road transport companies have a wide range of operations and are integrated service businesses integrating transportation,warehousing,freight forwarding,and informatization.Taxation involves VAT,corporate income tax,real estate tax,and other taxes.However,there has been no obvious downward trend in the tax burden of road transport companies after the “reform from the business reform”.Therefore,this article focuses on the issues related to the tax planning of China's road transport companies under the current market economy background.This article takes FL Transport Group Co.,Ltd.as an example,using the literature research method,theoretical analysis and case analysis combined to explore the company's tax planning program and the implementation of safeguard measures.First of all,through the collection of relevant documents,in-depth study of the theoretical knowledge of tax planning,pave the way for the subsequent launch.Second,collecting and analysing the financial data of the industry and the company for the past three years shows that the tax burden of the transportation industry has increased slightly.Among them,the tax burden of the road transport industry is the heaviest.FL Group also has an overall increase in the level of tax burden,which is mainly due to the fact that the VAT input tax credit is insufficient.Third,through the division of the business operations of the company,tax planning schemes are designed based on VAT and corporate income tax.Finally,on the basis of the above-mentioned research,we propose safeguard measures such as strengthening the management of value-added tax invoices,the rational planning of the renewal of fixed assets,and strengthening the effective implementation of tax planning risk management plans.