Research On Taxation Problems And Planning Of The Full River High-tech Co.,Ltd

Since the completion of the taxation system in the Third Plenary Session of the 18th CPC Central Committee,the government has introduced various taxation policies and preferential tax policies.These policies have created a more equitable tax environment for enterprises.As a whole,they have also reduced the tax burden for enterprises and provided more space for tax planning.This article selects a high-tech enterprise—Full River High-Tech Co.,Ltd.as research object.It goes deep into the company's financial department,procurement department,production department,and sales department,to understand the operate situation,tax burden,and analyze the root reasons of the company's taxation problem.Then put forward plans for tax planning.Through this plan,the company can promote the rational arrangement of production and operation,fully plan to enjoy tax benefits,strive to reduce costs,and increase the future new profitability and overall market competitiveness of the company.The Full River High-Tech Co.,Ltd.is a mainstream supplier of domestic network communications equipment(switches,routers,power cats,network cards,etc.).The company is at growth period and has a large demand for funds.Corporate executives have strong tax incentives.Through repeated field research on The Full River High-Tech Co.,Ltd.this article draws lessons from domestic and foreign research results in recent years and combines tax-saving engineering theory.According to the third major links in the process of closure of production and business processes,it is found that the company currently has purchases at the material procurement stage.Inadequate procurement of invoices,lack of plans for purchase of fixed assets,single supplier considerations,and inadequate procurement invoice management systems.In production R&D,there are problems such as lack of input tax deduction in production,accelerated use of fixed assets for accelerated depreciation,development of R&D expenses,and defects in asset management tax control points.There are loopholes in the conclusion of the sales contract in the company's sales cycle,the divergence of related transaction pricing from the tax saving target and the single export sales method.Combining the actual situation of the company and high-tech enterprises,a tax planning plan was put forward from three links.In the procurement process,the proposal of improving the purchase reconciliation reminder process and suppliers'selection conditions and optimizing the purchase timing of fixed assets was proposed.In the production R&D section,a taxation solution has been proposed to transfer labor-intensive links,make full use of fixed assets to accelerate depreciation policies,and strengthen corporate asset management systems.In the sales process,the transformation of the sales process was carried out,and a taxation plan for sales pricing based on the cost-plus method and an improved sales model for the external export department was proposed.This article draws lessons from taxation planning theory and tax-saving engineering theory,combines the actual situation of The Full River High-Tech company,explores a tax planning plan that is in line with the company's actual situation,and hopes to put forward some suggestions for the development of our country's tax planning program for high-tech companies during growing season.With constructive opinions,this is undoubtly siginificant for practical application.