Research On ZD Telecom's Vat Tax Planning Scheme

In June 2014,the telecommunications industry was included in the pilot program of "reform of the camp".The main taxes applicable to ZD Telecom vary from business tax to value added tax.This change has had a profound impact on ZD Telecom as a whole,reflected in the company's tax rate,operating conditions,financial management,tax management,market operations,procurement management,IT systems and other aspects.ZD Telecom Company not only needs to face challenges,constantly innovate,but also pays corporate responsibility according to law.Especially after May 2018,with the development of VAT deepening reform,the reform dividend brought by policy orientation has brought new opportunities for ZD Telecom's VAT tax planning.Effective tax planning in a legal context is not only in line with corporate strategic management objectives,but also in line with the needs of the times.However,due to the continuous improvement and development of China's VAT tax reform,there is no sound taxation tax planning system for the telecommunications industry.Therefore,this paper deeply studies the VAT tax planning plan for the actual situation of ZD Telecom.This paper first defines the concepts related to business tax,value-added tax and tax planning,and summarizes the relevant theories of VAT tax planning and domestic and foreign literatures.Secondly,through SWOT,the internal environment and external conditions of ZD Telecom's VAT tax environment are carried out.Analysis;based on the analysis of the above results,the VAT tax planning scheme suitable for ZD Telecom Company was designed.Finally,effective measures for the implementation of the safeguard program were put forward to provide preventive measures for ZD Telecom to better realize the strategic goals of the company.This paper designs the VAT tax planning scheme of ZD Telecom in the context of "camp reform",and the results show that:(1)Enterprises can reduce the burden of corporate tax burden through tax planning,which is an important strategic branch of the realization of corporate strategic goals.(2)Before designing a VAT tax planning plan for a company,a targeted strategic tax analysis should be adopted to ensure the effectiveness of the research plan.(3)After the design of the VAT planning plan is completed,there must be guarantee measures.Otherwise,it may lead to the failure of the research program and deviate from the original intention of the enterprise.