Research On Tax Planning Of A Communications Group Co.,AD In Liaoning

With the development of market economy,tax planning in modern enterprise management,the important role of financial decision-making increasingly reflected.In terms of enterprise internal,tax planning is the tax on the premise of ensuring their legal rights according to law,an important means to reduce the tax burden,should by the support and encouragement.With the internationalization of economy of China,tax planning is gradually becoming a recognized model for the companies to gain competitive advantages;which brings to the survival of the soil to tax planning and development of the power.Camp "change" is a major tax reform after VAT in our country.June 1,2014,China's telecom industry officially starts to implement camp change policy.The changes in the tax policy brought both challenges and opportunities to the enterprises.Companies have to adjust their tax planning scheme in order to reduce the stress on policy change brings to the enterprise.This article obtains from the related concepts and theories of tax planning,analysis and the research status of tax planning at home and abroad.On this basis,with A communication group co.,AD.Liaoning province as the object of study.After analyzing the basic information and tax burden of A communication group co.,AD.Liaoning province,this paper point out that there are two main tax categories that A group must more emphasized on which are value-added tax and income tax.This paper also designs a tax planning scheme with strong feasibility for A communication group co.,AD.Liaoning Province to meet the specific tax goals of the company.The corresponding measures also proposed after doing the effect analysis of the tax planning scheme in order to minimize the company's tax burden,and improve the company's earnings.Finally,this paper also analyzed the risks that the new tax planning scheme may face,and put forward the risk prevention and response.