Research On Tax Planning Of A Export Company

With the government has put a series of policies to reducing tax for stimulating economic development,the export enterprises have realized the importance of tax planning that it has many advantages such as low-cost,saving their resources,improving company's management and it could help enterprises got even more profit.The reduction of enterprises' tax and charge has been got much more attentions.It has played a significant part of the export enterprise's management.The foreign trade enterprises could have one seat in the fierce competition among the global competitors.It is a problem for these foreign trade enterprises that they could take the national tax policies.The thesis adopts a case study method,on the basis of Tax Planning,Economic Person Assumption,Game Theory,Corporate income tax and Export rebates,take foreign trade company A as the main study body,carry out an analysis of its current situation through the corporate income tax and export rebates,and find these problems among the two types of tax.These problems are such as tax planning to identify low fixed assets depreciation method,the company revenues,the company charges,a tax planning about the domestic suppliers,the supporting measures for export rebates and the declaration of export rebates.Take the biggest value for company as its operation target,it presents measures to solve these problems such as select the suitable method of depreciation of fixed assets,the appropriate mode of account,taxation planning of the charge,take the optimal suppler for export rebate and the information management for export rebate.At last,on the basis of tax planning it offers some proposes for the export business and the internal managements.This article promotes a new sight for the foreign trade companies to taxation planning.However,the implement to the foreign trade enterprises still needs to do more research.At the end of the paper,the shortcomings of this paper and the directions for improvement are needed.These measures of tax planning may guidance on peer play a reference for the role.