Research On Tax Planning Of T Tourism Company From The Perspective Of Financial Strategy

With the development of economy and the improvement of residents'consumption level,tourism has become a comprehensive industry in China.Although the domestic tourism market is growing,but the domestic tourism company competition is very fierce,the need to innovate tourism products to meet the changing consumer attitudes and consumer demand.As one of the important expenditures of an enterprise,tax and fee is an obligatory expenditure of an enterprise.How to legally reduce tax and fee expenditure or achieve deferred tax payment has become a problem that enterprises must consider in order to reduce costs,increase income and maximize the value of the enterprise.Compared with other entry points of tax planning,tax planning from the perspective of financial strategy has more overall strategy.Tax planning based on the strategic perspective runs through the development of enterprises,serves and acts on the strategic objectives of the whole enterprise.It is very helpful to the development of the whole enterprise and can reduce the tax burden.At the same time,the strategic goal of maximizing enterprise value is realized.This paper systematically explains the basic concepts of financial strategy and tax planning,clarifies the basic theories of financial strategy and tax planning,including the concept,selection and matrix of financial strategy,the concept and classification of tax planning,and the effect evaluation of tax planning.Secondly,it expounds the relationship between tax planning and financial strategy.Finally,it explains the strategy of tax planning based on financial strategy.Through in-depth research on the business scope,operating characteristics and organizational structure of T company,and based on its relevant financial data,the financial indicators of T company are analyzed,and the tax-related situation of T company is analyzed,including the main taxes involved,the relevant business-to-business policies,and tax comparison with other listed tourism companies.Collect the burden rate.Based on the perspective of financial strategy,this paper analyzes the characteristics of its financing strategy,investment strategy and distribution strategy.According to the strategic characteristics of T Company,it makes an in-depth tax planning analysis from the aspects of financing,investment and distribution,and compares the effects of different planning schemes through calculation.This paper analyzes the risk and preventive measures of T company's tax planning.The risk of T company,s tax planning mainly includes policy risk,operational risk,implementation risk and the risk of the planning scheme itself.The preventive measures of T company include improving the professional quality of tax planners,strengthening the communication with tax authorities,optimizing the organization and strengthening the tax planning in advance.Through the study of financial strategy and tax planning of T Tourism Co.,Ltd,this paper shows that tax planning based on financial strategy is feasible,and on the premise of ensuring the realization of financial strategic objectives,tax and fee expenditure are saved,which makes the enterprise formulate feasible tax planning content from its own financial point of view.Maneuverability has practical significance.