Research On Tax Planning Scheme Of HTD Garment Company

With the development of social economy in our country,tax revenue has penetrated into all aspects of social life.Tax planning can effectively achieve the goal of minimizing tax expenditure,maximizing after-tax benefits and improving competitiveness.But for now,the research on tax planning in China is not in-depth enough,and many research results have limitations.There are still some deficiencies,such as relatively backward theory,obsolete planning methods and lack of innovation,which cannot be popularized and used,and further research is still needed.At present,the competition in the garment industry is becoming more and more serious,and the tax burden of enterprises is very heavy.Therefore,this thesis uses literature research method,case study method,investigation and interview method,comparative analysis method,the combination of qualitative and quantitative analysis and other research methods,and takes HTD garment company as an example,according to the relevant theory of tax planning,combined with the actual operating conditions of the company and the daily tax-related business,it puts emphasis on the feasible tax planning scheme for the enterprise's value-added tax and corporate income tax,and predicts the effect of the implementation of the program,and put forward the guarantee proposal.The main work and results are summarized as follows:Firstly,this paper introduces the research background and significance,research status at home and abroad,main research contents and research methods through literature research method.On this basis,it defines the concept of tax planning,analyses its characteristics and technical methods,the study believes that tax planning is an activity in which taxpayers reduce their tax costs in various ways under the premise of legal compliance.Secondly,the thesis takes HTD company as an example to conduct in-depth analysis and research on its financial situation.Through the horizontal and vertical comparative analysis,the main tax types of tax planning are determined,the tax burden pressure of the current company is analyzed,and many problems are found in the current tax management of HTD company.For example,the leadership didn't pay enough attention to it.In terms of personnel allocation,the company didn't take a comprehensive consideration,and there is no professional tax management personnel.The current financial personnel follow the crowd in tax management work,which is a serious problem.Finally,combined with the actual situation of HTD company,this paper mainly reconstructs the tax planning scheme in terms of value-added tax and enterprise income tax.In order to make overall planning,it also makes plans for other taxes.Finally,in order to ensure the effective implementation of the plan,it estimates the implementation value and puts forward practical implementation suggestions.The study believes that tax planning can not only reduce the company's own tax burden,the time value of obtaining funds,enable enterprises to achieve zero risk of taxation,but also improve the management level of enterprises,effectively protect the legitimate rights and interests of enterprises,and help improve the tax system.,promote the improvement of the quality of tax laws.