Research Of Tax Planning Based On A Opto-electronic Material Co.Ltd

At present,the development of market economy is more and more mature,the national tax laws and regulations are increasingly perfect,and the tax collection is increasingly transparent.Under the condition of complying with the tax laws and regulations,enterprises carry out scientific and reasonable planning of tax payment behavior,which is widely used in daily operation.Tax planning is in line with the goal of "tax reduction and fee reduction" put forward in the work report of our government.It can reduce the tax burden level of enterprises,improve economic vitality,promote the awareness of paying taxes according to law,and reduce tax evasion and avoidance.Tax planning can not only improve the internal value of enterprises,but also reduce the cost of tax collection and management of the government,so as to achieve a win-win situation of enterprise and social benefits.A photoelectric Co.,Ltd.is engaged in semiconductor material industry,which is a national strategic emerging industry.Since the U.S.trump government put extreme pressure on the domestic semiconductor industry in 2019,the development and security of the domestic semiconductor industry has been unprecedented urgency.Different from the high-tech threshold of semiconductor equipment and semiconductor devices,semiconductor materials belong to the applied chemistry industry,which has a relatively mature industrial foundation in China and is also the easiest industry to complete domestic substitution.This paper takes a optoelectronic Co.,Ltd.as the research object and designs the tax planning scheme for it.First of all,this paper introduces the research background and significance.In order to grasp the research trends of this topic,this paper combs the relevant literature at home and abroad,and makes its own comments.Secondly,it expounds the concept of tax planning,introduces the goal,significance,technology and risks of tax planning.Then it explains the current situation of a photoelectric Co.,Ltd.and its tax related situation.Combining theory with practice,it points out the internal and external environment of enterprise tax planning,and finds out the starting point of tax planning.In the investment link of a photoelectric Co.,Ltd.,tax planning shall be carried out for the investment location of the enterprise,so as to make the daily operation of the enterprise meet the relevant conditions and fully enjoy the preferential tax policies of the investment location;in the merger and acquisition of enterprise equity,appropriate payment methods shall be selected to obtain the deferred income tax benefits.In the financing link of a optoelectronic Co.,Ltd.,choose the debt financing method to increase the pre tax capital expenditure and tax credit;in terms of the source of funds for the purchase of high-value equipment of the enterprise,adopt the financing lease method to increase the input tax credit of value-added tax.In the production and operation of a optoelectronic Co.,Ltd.,appropriate accounting treatment shall be taken for the sales price,depreciation of fixed assets,bad debt loss and inventory loss to reduce the current tax payable;the tax planning shall be carried out by making full use of the policy of R & D expenses plus deduction and the policy of making up for the loss within the specified period.Then it proposes the existing risks of the designed tax planning scheme,including tax policy risk,enterprise operation risk and tax planning operation risk.This paper discusses the corresponding solutions: strictly grasp the costbenefit principle of tax planning,strengthen the integration of tax and business,improve the professional competence of tax planning talents,and establish the internal control system of tax risk.The conclusion part is a simple evaluation of the above-mentioned tax planning scheme,expecting the enterprise to improve the operating efficiency and tax planning ability,and tax planning plays a greater role in economic development.