Research On VAT Tax Planning Of Fc Company,A Science And Technology Service Enterprise

With the promotion of the third reform of VAT on January 1st,2012,science and technology service enterprises,as modern service industries,have entered the era of VAT from the previous business tax collection mode.“Change from Business Tax to VAT” that conforms to the direction of China's economic and social development and starts form the overall arrangement of deepening the reform is a plan of great decision.“Change from Business Tax to VAT” is to deepen reform of the supply side structural,the purpose of the full implementation of VAT is to reduce double taxation and convert the internal tax into the external tax,thus reducing the burden on enterprises,reducing the cost of enterprises and promoting the development of enterprises,promote the development of enterprises,promote China's economic transformation,and improve China's international competitiveness.In the process of business operation,paying tax is an important social responsibility of the enterprise,but paying tax as a cost expenditure directly affects the cash outflow of the enterprise and affects the net profit of the enterprise.The significance of tax planning lies in optimizing the business model of enterprises and making full and reasonable use of the preferential tax policies given by the state to enterprises.For science and technology service enterprises,there will be more funds,more sufficient profits to invest in research and development,continuous innovation,continuous creation of social value,and a virtuous economic cycle of enterprise development and tax revenue increase.Based on the combination of tax price theory,contract theory and legal minimum tax right theory,this thesis mainly analyzes the actual change of VAT burden of science and technology service enterprises after the “Change from Business Tax to VAT”,and then puts forward the necessity and significance of tax planning for science and technology service enterprises.This thesis takes FC Company,a technology-based service enterprise,as an example.Starting from the characteristics of the technology-based service enterprise and following the change of VAT tax rate and collection mode after the “Change from Business Tax to VAT” in 2012,VAT tax planning is carried out from the aspects of supplier selection,business mode,establishment of enterprise subsidiaries and human resource structure according to the current situation of FC Company.This thesis demonstrates the significance of FC Company,a technology-based service enterprise,in terms of cash flow,cost control and actual VAT burden after tax planning,and puts forward risk control measures and prevention systems so as to improve the tax planning ability and profitability of FC Company,a technology-based service enterprise,within the scope of risk control through tax planning.Due to FC's leading andMBA FC representative role in the industry,this study can provide a reference for tax planning of science and technology service enterprises.