Research On Tax Planning Of Y Company

In 2018,the land tax institution after the merger,adjusted tax collection and administration pattern,since 2019,the tax policy adjustment of new tax cuts JiangFei policy implementation,for enterprise taxpayers,under the new levy management environment,in response to market competition,further create maximize economic benefits,you need to enterprise production and business operation cost control in the reasonable scope,and the tax cost is inevitable in the process of enterprise development a challenge.Developed with the new tax laws and regulations,in under the premise of no violation of laws and regulations,can make a perfect tax plan has become the important factors that affect the enterprise market competitiveness,many enterprises have as the pinnacle of tax administration,tax planning in the current social environment,the work has gradually become the enterprise tax planning decisions and a key link in the process of strategic management.Tax planning involves the enterprise financing,investment,production and operation and profit distribution and so on various aspects,if enterprises to improve their comprehensive strength and market advantage,must according to their own actual situation to make the optimal tax planning,in order to achieve the purpose of fully legitimate and reasonable to reduce tax burden,increase profits,thereby improve enterprise survival capacity,the release of enterprise development potential.It should be noted that tax planning is still an exploration stage for the current domestic social environment and market environment,and there is no small potential danger in operation.If the way is illegal,since tax evasion,will receive the government departments of punishment and sanctions.From this point of view,reasonable use of tax planning,in the scope of the laws and regulations to fully carry out tax planning,for the development of enterprises has a very important role.After reading various literature materials and relevant academic papers,combined with my own work,I finally chose Y enterprise for tax planning research.In this paper,by studying the various domestic and foreign relevant tax planning theory combined with Y company's business situation,according to Y in all kinds of financial data,analyze the pay of Y company in all kinds of taxes,the proportion of amount from the payment of all taxes and fees,the value-added tax and enterprise income tax proportion is the largest,especially the enterprise income tax,accounted for nearly half.Therefore,this paper selects two major taxes of Y company,value-added tax and enterprise income tax,to carry out tax planning.Through the two parts of the content of value-added tax and enterprise income tax planning design,respectively,respectively through the adjustment of tax liability occurred time,the way to collect packaging rental,fixed assets depreciation method of the choice of tax planning methods.Finally,the possible risk prevention of Y company's tax planning is proposed,the causes of the risk of corporate tax planning are analyzed,and the solutions to the risk of corporate tax planning are proposed.Through reading relevant literature,I have understood the wide application of tax planning in the actual financial management of enterprises,especially the application of tax planning in tax payment.At the same time,I also realize that tax planning is a double-edged sword for many companies,which may bring new tax planning space to the company,and may also bring greater planning risks to the company.During the implementation of the planning,if the tax policy on which the planning is based changes,its legitimacy may also change,and the original tax planning scheme may change from legal to illegal and from reasonable to unreasonable.If the company does not follow up the changes and development of the policy in time,and does not adjust the tax planning plan in time according to the current latest policy,it may deviate from the legal route and be identified as tax evasion and other illegal ACTS.At the same time,at present our country tax law level at a lower level,there are a lot of policy basis has yet to rise to the height of the law,but by implementing measures,such as provisional regulations and departmental rules and forms,often in some detail aspects is not clear,gap between many regulations,combined with some tax policy has timeliness and locality,this increases the difficulty to thoroughly understand tax policy,if the company's understanding of the content and intent of the tax policy is not timely,comprehensive,thorough,it is easy to cause the failure of tax planning scheme,make the company to reach the expected tax savings goals.