A Study Of Taxing Costs Administration About JZY Company

On the premise of abiding by the provisions of the law,Enterprises operate legally and enjoy public services provided by the government,such as public infrastructure,national defense security,social legal environment,etc.At the same time,they must pay the transaction costs of public goods and services to the government according to law,that is,fulfill their tax obligations.Under the market economy,the transaction of public goods between the government and enterprises needs to be realized by means of tax.It can be seen that tax cost is the concomitant of tax practice.The first appearance of the concept of tax cost is in the principle of tax revenue,but the description of tax cost in these theories is limited to the angle of tax collection and management.However,as a link between government and enterprises,tax revenue will inevitably affect enterprises.It is obviously incomplete to study the tax cost only from the perspective of the government(tax collection and management department).We still need to study the tax cost from the perspective of company.This paper takes JZY Technological Company as the research object.Through analyzing the composition and characteristics of JZY Technological Company's tax cost under the background of Internet collection and collection.Confirms that the tax burden of JZY Technological Company increases year by year from 2015 to 2017,and the tax cost increases continuously.After finding out the problems,this paper analyses the influencing factors of JZY's tax cost,and finds that JZY's tax cost accounts for a large proportion of the implicit tax costs such as enterprise income tax,value-added tax and tax-related violations.Starting from these key links and combining with the theory of tax cost management,this paper puts forward the management strategy of JZY company's tax cost management,and integrates it with the company's business activities,so as to fundamentally solve the tax-related problems of JZY company,reduce the company's tax cost,reduce the company's tax-related illegal activities,and realize the maximization of the company's value.