Research On Tax Planning Of Expressway Operation And Management Company

Transportation industry belongs to the basic industry of the country,and is also a service industry related to the national economy and people’s livelihood.The tax burden not only affects its own operation and development,but also directly relates to the growth of other related industries.Expressway operation and management companies are responsible for collecting tolls of expressways within their jurisdiction and carrying out road maintenance and other major responsibilities.Such enterprises collect a large amount of tolls every year,even up to several hundred million yuan.From the perspective of tax burden,this kind of enterprises bear a heavy tax burden.A practical problem that needs to be solved urgently is how to achieve the maximum profits and the rapid development of enterprises through tax planning.This paper takes the companies in the expressway management industry as the research object,expounds in detail how to reduce the tax burden of such enterprises,and analyzes the relevant tax policies and current operation status of such enterprises.Based on this,it analyzes and introduces the methods that should be used by the expressway operation and management enterprises for tax planning in order to avoid the weakening of enterprise competitiveness and heavy tax burden And so on.Secondly,this paper reviews and summarizes the relevant theories of tax burden and tax planning,and explains the principles and methods of enterprise tax planning.Thirdly,taking the domestic expressway operation and management enterprises as a case,starting from the two perspectives of operation and management and finance,this paper discusses whether it is necessary for the high-speed management enterprises to carry out tax planning,and draws the conclusion that the minimum tax payment method can achieve the maximum operating income through the data evidence;fourthly,taking the G expressway management company as a specifi c case,this paper applies the Tax planning scheme is introduced in detail,and various possible risks brought by tax planning are discussed.Finally,around the highway industry company’s tax planning risk,this paper analyzes various possible incentives of tax risk,and puts forward feasible countermeasures based on various incentives.Generally speaking,from the perspective of tax planning,this paper puts forward the basic principles and methods of tax planning for expressway industry companies,and demonstrates them through practical cases.The relevant conclusions have reference value and enlightenment significance for companies in the whole industry.