Tax Planning Research Of The TSZ Technology Company After Changing Business Tax Into VAT

With the development and change of China's current economic situation and the continuous upgrading of Sino US trade war,especially the recent "ZTE incident" is a sobering agent,which makes us realize that there is still a large gap between our limited level of science and technology and the United States.In order to implement the strategy of "strengthening the country through science and technology",the State encourages and supports the introduction of preferential policies for science and technology service-oriented enterprises.How to choose the applicable policies and reduce the tax burden to the greatest extent under the new situation after the tax system reform is a realistic and urgent problem faced by science and technology service-oriented enterprises in the fierce market competition.After turning business tax into VAT,the trend of tax collection in China shows a strong regulatory model with low tax rate,which leads to a new round of game between tax authorities and enterprises.Based on the current game environment,this paper analyzes the theoretical basis of tax planning with the methods of literature review,qualitative and quantitative analysis and comparative analysis.Firstly,it introduces the commonly used technical methods,incentives and motives,objectives and principles of tax planning,as well as the knowledge system related to the concept of tax planning.Secondly,taking Tsz company,a typical technology service-oriented enterprise,as an example,this paper analyzes the existing tax problems of the company and selects its most representative economic business for analysis.Finally,under the principle of the integrity of tax planning,several tax planning schemes are designed for the main tax related businesses of Tsz company.At the same time,the risk problems involved are analyzed and the avoidance strategies are put forward in order to achieve zero tax related risk.The research results show that the tax planning scheme designed in this paper is close to the actual operation characteristics of Tsz company,and to a certain extent,it is helpful for Tsz company to achieve the goal of maximizing enterprise value.