Research On The Tax Planning Of B Chemical Enterprises In Ulanqab Inner Mongolia

In the past two decades,my country’s chemical companies have experienced a period of rapid growth.However,as my country’s economy has entered a new economic development model characterized by "services" and "upgrades," this has led to manufacturing,including chemical companies.The various types of enterprises have increased significantly.At present,many enterprises in our country do not pay enough attention to tax planning in their daily management,especially many small and medium-sized enterprises in the western region,lack a comprehensive and in-depth understanding of tax planning,and systematic and professional tax planning work is lacking within the enterprise.For chemical companies,tax planning is an important measure to reduce tax costs and maximize after-tax profits.This article takes the Inner Mongolia B Chemical Company,a small and medium chemical enterprise in the western region,as the research object,and sorts out the current tax payment status and existing problems of the B company.The current tax planning goals of the B company are narrow,and the tax planning institutions and personnel are weak.For corporate income tax,Taxes such as value-added tax lack systematic and effective planning methods.At the same time,they also ignore the tax planning of other taxes such as land use tax,stamp tax,and environmental protection tax.This article combines the basic tax planning method theory and current relevant tax policies to carry out the main tax types of company B.Tax planning.Concluded as follow:1.Regarding the company’s value-added tax,in the reasonable selection of suppliers,according to the difference between the input tax and the price of raw materials that can be deducted under the supplier’s small-scale taxpayer and general taxpayer,find the balance point of the net cash flow after tax;In terms of freight payment methods,freight planning is carried out according to the different tax rates of general goods and service industries.2.Regarding corporate income tax,the settlement method of sales income can be paid in installments to obtain the time value of goods funds.R&D expenses should be accurately collected to enjoy the R&D expenses plus deduction policy,and the purchase of environmental protection and energy saving is used in the tax policy.Preferential tax credits for equipment and tax deductions for comprehensive resource utilization projects.3.For other taxes,Company B can make full use of preferential tax policies to transform vacant land into public green land to enjoy the exemption policy of land use tax;for stamp duty,the company should keep the contract amount in order to avoid excessive payment due to changes in the situation Tax situation;for loan contracts,inter-bank lending contracts can be signed with enterprises to avoid stamp duty that financial loan contracts need to pay;for environmental protection taxes,companies should make full use of environmental protection tax preferential policies to save energy and reduce emissions,and reduce pollution Emissions are self-monitored.The enlightenment from the research is that companies need to enhance tax planning awareness,improve tax planning methods to reduce production and operation costs,and improve tax management and financial management.