A Research On Tax Planning In The Financial Management Of Yi Tong Company

Based on the NEEQ-listed enterprises set up a shorter time,the scale is not large,the state issued for the NEEQ-listed enterprises tax incentives are less background,tax planning for the NEEQ-listed enterprises is imminent.This topic has a very important significance to study how the NEEQ-listed enterprises make reasonable tax planning.Paper first describes the NEEQ-listed enterprises research background,research significance,the domestic and foreign research results,then simply expounds the characteristics of the concept of tax planning,the necessity of tax planning for the NEEQ-listed enterprises.Next,the paper describes in detail the principle of tax planning and goal.Then,the paper in-depth Yi Tong cultural and educational co.,LTD.,the financial situation of the NEEQ-listed enterprises,fords the tax situation,understand Yi Tong company enjoy preferential tax policies countries include: preferential of refunding upon payment of VAT is out,preferential income tax low tax rate at 15%.Again through Yi Tong company tax planning overall plan of the related discussion,which leads to Yi Tong tax planning concrete policies,know the Yi Tong mainly carries on the tax planning from the following several aspects:(1)the income tax planning;(2)the VAT tax planning;(3)fixed assets depreciation method choice of tax planning;(4)r&d tax planning;(5)the sale of goods the method of payment of tax planning;(6)stamp duty tax planning.After penetrates the concrete policies of tax planning,the paper again to Yi Tong 's matters needing attention in the case of tax planning in detail.Finally,the paper through to Yi Tong company tax planning detailed and in-depth discussion,obtained is suitable for the general NEEQ-listed enterprises tax planning strategy,the specific strategies include:(1)the investment activities of tax planning;(2)the VAT tax planning;(3)the tax planning of fixed assets and depreciation;(4)the sale of goods and settlement of tax planning;(5)the stamp duty tax planning;(6)r&d tax planning.