The Tax Planning Research On SY Machine Tool Co.,Ltd

The development of our country's economy is increasingly change,tax planning and the importance of the financial workers,the importance of tax planning for enterprises is also growing,the emergence of many of the tax planning as a key business tax firm.And the equipment manufacturing industry production scale is big,tax cost is high,is in the key of the reform,the old and new kinetic energy conversion supply side node,therefore,tax planning is of great significance for large equipment manufacturing enterprises.SY machine tool co.,LTD.,equipment manufacturing industry is the national important basic industry and strategic industry,the main products are machine equipment and related spare parts,industry solutions,industrial technology services.In 2017,the operating revenue of SY machine tool co.,ltd.was 4.489 billion yuan,down 32.91% year on year.The net profit attributable to listed companies was 118 million yuan,up 108.39 percent year on year.By the end of 2017,the total assets of the company is 214.11 billion yuan,which belongs to the parent company's equity of 865 million yuan.Based on the SY machine tool co.,LTD.,for example,to master the company's tax situation and operation status quo,on the company's production and business links to specific analysis,puts forward some specific targeted tax planning scheme,the fit within the scope of legal to reduce the tax burden,to achieve a reasonable tax avoidance,to reduce the corporate tax cost.The details are as follows:Firstly,this paper introduces the research background and significance of enterprise tax planning,and puts forward specific research ideas and research methods,including case analysis,comparative analysis and so on.Secondly,the background to SY machine tool co.,LTD.,and the tax situation,analyzed the characteristics of the equipment manufacturing industry,on the company's tax situation has carried on the brief description,and the changing trend of China's tax policy,SY machine tool are analyzed the necessity of tax planning.Thirdly,tax planning and SY machine tool co.,LTD.,combined the actual situation and the specific operation link,to integrate theory with practice,through specific case sums up the tax planning methods,rise to theory level.This paper analyzes the tax planning of production and operation,including the plan of depreciation of fixed assets,tax planning of bad debts,etc.The optimal tax planning scheme is proposed by means of empirical analysis and comparative analysis.From the second,introduces the enterprise tax planning possible existence of the risk.Including the operational risk caused by the policy changes,the differences between the two parties may lead to the enforcement risks,the financial risks caused by the imperfect tax management system and so on.In this part,the causes of the potential risks are analyzed in detail,and the solutions for the next part are prepared.Finally,it puts forward countermeasures against the risk of the tax planning of SY machine tool co.,LTD.Including: dynamic grasp of the national tax policy,set up consciousness to avoid the risk of tax planning,focus on the comprehensive plan,and actively communicate with tax authorities,etc.To solve the risks in the early stage,enterprises can effectively avoid risks in the process of tax planning,and timely respond to the risks when they occur,so as to minimize the risks.In this paper,through detailed analysis and demonstration,for SY machine tool co.,LTD.,tax planning and operating schemes are proposed,for other equipment manufacturing industry as well as the northeast old industrial base of heavy industry has strong reference significance.