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Research On Tax Planning Of S Logistics Company

Posted on:2020-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:X CaoFull Text:PDF
GTID:2439330575959063Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the rapid economic growth and the further deepening of the market economy in China,tax policies need to be adapted to satisfy the development of market economy.In order to better adapt to the changes brought about by tax policy,more and more enterprises begin to carry out tax planning,and after tax planning,reduce the tax burden,thereby improving the income.At the same time,China's tax policy has changed greatly in recent years.Although the "business-to-business increase" avoids repeated taxation,the value-added tax rate has increased significantly in a short period of time compared with the previous business tax rate,which has increased the tax burden of taxpayers.In this case,the managers of enterprises are gradually aware of the importance of tax planning in the financial work and even in the business development of enterprises.The managers hope that tax burden can be reduced through reasonable planning.As a new industry,the logistics industry involves a wide range of business,resulting in the logistics industry in business services will involve a variety of tax rates,which provides a design space for the tax planning of the logistics industry.Through the reasonable tax planning analysis of S company,this paper provides ideas for the design of tax planning plan of enterprises,in order to achieve the goal of reducing the tax burden of S company and making it get more income.In this paper,S logistics company tax planning as the research object,using scientific research methods,through literature research method to understand the status of research and development,through theoretical research method for tax-related theory analysis.At the same time,taking S company as an example,using comparative analysis method and case analysis method,combined with S company's development strategy and business environment,this paper analyses how S company carries out tax planning design and implementation in the logistics industry.Five aspects are discussed.The first part is the introduction.On the basis of introducing the research background,purpose and significance,it combs the current research situation at home and abroad,clarifies the research content,research methods and technical route;the second part is related concepts and basic theories,including tax planning,risk of tax planning,related concepts and characteristics of logistics industry,and elaborates the phase of tax planning.The third part is the analysis of S logistics company's operation status andtax-related.It mainly combines the status of S logistics company's tax payment and tax planning,and carries out SWOT analysis of its tax planning environment to lay a theoretical foundation for proposing a targeted tax planning plan.The fourth part is the tax planning Party of S company.The case design,combined with the actual situation of S company,puts forward the tax planning plan design,from the four links of S company's purchase,operation,research and development and accounting,including VAT,enterprise income tax planning.The fifth part is about the risk of tax planning and preventive measures for S company.It mainly gives preventive suggestions for possible risks of tax planning to ensure that tax planning can be implemented smoothly.
Keywords/Search Tags:Tax Planning, Logistics industry, The tax burden, Substitute the VAT for Business Tax
PDF Full Text Request
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