The Research Of JT Group's VAT Tax Planning

At present,the macro-economic growth rate is slowing down and the industry competition is fierce,which makes the development of enterprises face certain resistance.Since May 1,2016,the state has comprehensively implemented the VAT "replacing the business tax with a value-added tax" and issued a series of tax reduction and fee reduction policies,all aimed at reducing the tax burden on enterprises and enhancing their operation vitality.In this context,the development of enterprises can be said to be opportunities and challenges coexist.Enterprises should grasp the opportunity of policy reform,make good use of the effective means of tax planning,reduce the tax cost of enterprises,reduce the burden of enterprises,and help their development.Tax planning can not only directly reduce the tax costs and tax risks of enterprises,but also indirectly promote the optimization of business processes and the improvement of management efficiency of enterprises through the arrangement of various activities in the planning process.Therefore,tax planning is a subject worthy of research by enterprises,and it is of great practical significance to improve their competitiveness and promote their healthy development.This paper takes JT group,a representative enterprise group in Yunnan Province,as the object,and mainly uses literature research,investigation and case analysis to study its VAT tax planning.Firstly,the basic theories such as game theory,contract theory,tax effect theory and effective tax planning theory,laws and regulations related to value-added tax and tax planning methods are studied to lay a theoretical basis.Secondly,it analyzes JT group's operating status,tax payment status,status quo of VAT tax management and existing problems,and finds that the group needs to reduce production and operating costs and the group pays more taxes every year,and the VAT tax accounts for the largest proportion.In order to control the group's tax cost,it is necessary to conduct VAT tax planning.Finally,based on the overall perspective of the group,design the VAT tax planning scheme for JT group.Through the research,we designed the VAT tax planning plan for JT group in five aspects: organizational structure,internal fund lending,internal related transaction,establishment of self-supporting supply chain,and contract management under EPC mode.It can be concluded from the calculation results and the planning process that reasonable tax planning can not only reduce the tax burden of the group,but also help to reduce the management cost of the group.In addition,to ensure the smooth implementation of VAT tax planning scheme,is proposed to enhance the management of the tax planning consciousness,establish the VAT information management system,strengthen the VAT tax planning risk management,set up the tax administrative departments and a talent team,to strengthen the group communication and cooperation between departments,improve communication with the tax authority and so on six aspects of the measures.It is also a proposal for the group to fully promote the tax planning work.It is hoped that this study on the VAT tax planning of JT group can promote the tax planning work of the group,improve the tax management level of the group,optimize the business process of the group,enhance the group's operation vitality,and play a positive role in promoting the group's high-quality and sustainable development.