Study On Tax Planning Of F Commercial Enterprises

With the rise of new retail,the development of traditional retail in China is in a difficult position,especially for small and medium-sized enterprises.The reason is not only the external fierce competition,but also the internal factors: the traditional retail industry has low barriers to entry and low professional level,the management of the company has insufficient understanding of tax planning,management methods are backward,and the division of labor is not detailed.All these problems make tax planning unattended,which intensifies the burden on enterprises.This paper takes the small and medium-sized retail enterprise Trade Co.Ltd.“ F “,as the research object of tax planning,hopes to help enterprises “ F “ to reduce the tax burden,and helps the financial management of enterprises “ F “.At the same time,it also hopes to provide some reference for enterprises of the same type.The paper analyzes the characteristics of the business status,basic profitability and taxation of enterprises “F “.Then,starting from the taxation items of the two main types of tax : VAT and income tax,the paper analyzes the tax planning space of enterprises “ F “ in terms of supplier selection,selection of promotion means,choice of organization of branches,and choice of ways to obtain fixed assets.Choose the most suitable solution by reducing the tax burden without damaging the company's long-term interests.Finally,the paper summarizes the tax planning effect of tax planning schemes for various tax matters,and analyzes the problems of tax planning for enterprise “ F “,and puts forward suggestions for improvement.