Research On The Improvement Of Tax Planning Scheme For Y Auto Parts Enterprise

In recent years,the continuous trade and political friction between China and the United States has brought some obstacles to China’s economic development.Furthermore,the rapid growth of Chinese enterprises was severely hampered in early 2020 by a worldwide outbreak of covid-19,which posed a significant threat to people’s lives and safety around the world while also depressing the global economy.Affected by this,the pressure of business operation is increasing,more and more enterprises choose to reduce the cost of taxation by means of tax planning.This research focus on the tax planning of the auto parts manufacturing industry,taking Y-auto parts enterprise as an example,makes a detailed analysis on the current situation of tax planning and the existing problems in its fund-raising,investment and business operations.Combined with China’s tax law system and market environment to design the corresponding tax planning optimization program,to help enterprises reduce the tax burden,and put forward the proposal to guarantee the smooth implementation of the program,it has important practical significance and guiding implications for Y-auto parts enterprises.Based on the relevant theories of tax planning,combining the current situation of tax planning of Y-enterprises,we use the methods of case analysis,literature analysis,on-the-spot investigation and AHP,etc.,make tax planning for the specific taxes of enterprise income tax and value-added tax involved in Y-enterprise,in order to help Y-enterprise reduce the tax burden and realize profit growth.This article consists of five chapters.Chapter one introduces the background of this article,literature review,research ideas and research methods,as well as the innovation and shortcomings of the paper.The second chapter deals with tax planning theory part,which introduces the concept of tax planning,theoretical,basis,rules,methods and processes.Chapter three studies the specific case ——Y-auto parts enterprise,analyzes the existing tax planning scheme of Y-enterprise by AHP method,and puts forward the existing problems and the reasons.In chapter four,designs a series of optimization schemes of tax planning under the guidance of the overall scheme of tax planning,which mainly includes the relevant links of tax planning space in business activities.In addition,according to the latest standards for the recognition of small and micro-profit enterprises,a tax planning plan is designed for the scale of Y auto parts enterprises,finally,the effect that the optimized tax planning scheme can achieve and the guarantee measures to ensure the implementation of the optimized scheme are given.Chapter 5 is the conclusion of this paper.