CL Company Tax Planning Study

With the rapid development of China’s economy,the competition among enterprises is becoming more and more intense and the risks are becoming greater and greater.Small and medium-sized enterprises themselves do not have much strength to withstand the competition and risks in the market,therefore,small and medium-sized enterprises need to reduce costs through comprehensive planning,reduce the possibility of enterprises being eliminated by the market.In order to support the development of small and medium-sized enterprises,the state has introduced a number of tax reduction and fee reduction policies in recent years.However,the management focus of many enterprises in our country usually focuses on technological development and market expansion,and there are not strict financial and tax control,a general lack of understanding of tax policy,and lax and irregular handling of tax-related business,thus did not fully enjoy the preferential tax policy,or although enjoy the preferential policy but because of irregular treatment to the company later buried the hidden danger of tax inspection penalties.Therefore,tax planning is of great practical significance to small and medium-sized enterprises.If Small and medium-sized enterprises can adopt a scientific and reasonable way of tax planning in the whole process of production and operation,then not only can they help improve the effectiveness of financial management,can also directly reduce the cash outflow,reduce the corporate tax burden,improve corporate operating profits.Under this background,the author chooses CL company as the case study object to carry out the research of tax planning scheme.In the research process,the methods of literature research,case analysis and comparative analysis are used.The first part discusses the background and significance of this paper,the research status at home and abroad,the research contents and methods,and the shortcomings of this paper.The second part introduces the basic theory of tax planning,including the concept of tax planning,objectives and principles,methods,steps and so on.The third part introduces the basic situation,organization structure and development risk of CL company,and analyzes the profit situation and tax expenditure situation through three years data.The fourth part finds out the problems in the current tax planning and analyzes the causes of the problems in the aspects of CL company’s revenue recognition,settlement,purchase,depreciation calculation and preferential tax policy enjoyment,thus for the following chapters to take tax planning measures to find a starting point.The fifth part is based on the daily business case of CL company value-added tax planning.The sixth part puts forward the measures of enterprise income tax planning from the aspects of reducing CL company income,increasing the scope of deduction and incometax rate.The seventh part is the analysis CL company tax planning work may encounter various risks,and formulate to guard against these risks to do the safeguard means.The eighth part is to the article carries on the summary,the introspection insufficiency.The research result of this paper is to guide CL Company to study finance and law deeply,to find the space of enterprise tax planning,to use the means and methods of tax planning,we will adjust and standardize tax-related activities in all departments of enterprises and in all aspects of production,operation and management,and take targeted tax preferential policies,effectively helping enterprises to reduce their tax burden,avoid tax-related risks and maximize their post-tax benefits,so as to improve the market competitiveness and increase market share.It is believed that CL Company for the same type of enterprises better use of tax law policy to reduce taxes and fees to provide reference and help.