Research On Tax Planning And Risk Control Of L Company

Gradually along with the national tax laws and regulations and to increase the strength of tax collection and administration,as well as the rapid development of national economy,the company gradually realized the importance of tax planning in the company more and more high,and the relevant theoretical research and practice of tax planning will result.The tax burden is a cost of the enterprise,which directly affects the profit of the enterprise.At present our country more taxes and tax rate lower,preferential policies of tax levy management,multifarious,how to design the reasonable tax planning scheme,reduce the tax burden,increase corporate profits,to maximize shareholder value,is the enterprise faces and presses for solution of the problem.Tax planning,while reducing the tax burden for enterprises,may also lead to the increase of non-tax losses and other costs,resulting in the increase of tax risks.Therefore,tax planning needs to be fully considered.In combination with related literature,this paper reviews the present situation of the tax planning,risk management,with the examples of L company,analysis,comparison with the method of empirical analysis,analysis of tax planning in the practical application in the company,especially after "replace business tax with value-added tax" enterprise how to use the new tax law for tax planning,achieve the goal of enterprise value maximum.This paper analysis the specific operating conditions,organization structure of the L company,according to the characteristics of the L company's business activities in the construction industry,analyzes the " replace business tax with value-added tax" policy to increase tax policy impact of L company,find out " replace business tax with value-added tax" policy to L company business activities to the biggest impact of the tax law,at the same time L contrast mining company in implementing the new " replace business tax with value-added tax" policy not in place in the process of tax risk.In the process of writing this article into the learning state of tax law,tax law interpretation and its construction " replace business tax with value-added tax" published in the journal article,in combination with the practical situation of L company,targeted put forward " replace business tax with value-added tax" L company policy after VAT tax planning specific Suggestions,in the process for L company pay enterprise income tax were also not optimal tax situation put forward simple tax planning of enterprise income tax.This article from how to establish the tax planning,risk awareness,innovation tax planning scheme and the risk management mechanism,cultivate experienced tax planning groups and create favorable conditions for all companies to participate in tax planning,etc,hope for the " replace business tax with value-added tax " L company,and provide reference for other construction enterprises in the aspect of tax planning.