Research On Tax Planning Of The BF New Energy Company Value Added Tax

BF New Energy Company is a subsidiary of the BQ group of three subsidiaries,was founded in 2004,is now the general taxpayer of value-added tax.BF New Energy Company business is divided into solar lighting lamps and lanterns export business and domestic new energy and energy saving business two major plates.The tax policy of the State Administration of Taxation on the export business of foreign trade with the development of foreign trade export business to adjust,to the export tax rebate work has brought some difficulties.At the same time,with the continuous development of new energy business,the relevant tax policy is also constantly updated.Secondly,under VAT reform,Guangdong has in 2012 November 1,in the province(including Shenzhen City)to carry out the business tax levy VAT pilot,the original pay business tax of the transportation industry and part of modern service industry changed to impose value added tax,the scope of the pilot,including new energy company in BF operation of the domestic new energy saving business involved in the energy service revenue.BF new energy company operating solar lighting lamps export business and domestic energy-saving business are in a perfectly competitive market environment,development of BF of new energy companies facing opportunities and challenges,reasonable of VAT tax planning,can effectively to avoid the risk management of BF new energy company tax,reduce enterprise value-added tax burden and accelerate the recovery of the VAT export refund.At present,there are some problems in the VAT tax planning of BF New Energy Company,and there is a great improvement and promotion space.The BF new energy company as the research object.Firstly,the paper introduces the basic situation of BF new energy company,include the company's organizational structure and financial condition and on the company's value-added tax management status are analyzed,respectively from the VAT export tax rebate management and domestic Festival can business value-added tax management two aspects pointed out that the BF new energy company current value-added tax management in the existing problems,put forward to strengthen the value-added tax planning is necessary.Then from two aspects of the VAT export tax rebate management and domestic energy-saving business value-added tax management proposed BF new energy company VAT tax planning scheme and including: increase the value-added tax part of the export tax rebate necessary post setting,through the management of the core document to strengthen VAT export tax rebate part of the unified management,strengthen the value-added tax subject the refinement of accounting,rational use of preferential tax policies,at the end of the thesis,BF new energy company implementation of value-added tax planning some safeguard measures,including strengthening financial personnel of tax planning consciousness,strengthen the communication between the various departments and enterprises,strengthen communication between the tax department and so on.Through the research results of this paper,combined with the company's actual business situation in accordance with the company's tax planning program,the same type of enterprise also has a certain reference significance.