Research On The Tax Optimization Plan Of YD Company Under The Background Of Tax And Fee Reduction Policy

The executive meeting of the State Council put forward the concept of "tax reduction and fee reduction ",and the meeting decided to further implement tax reduction and fee reduction measures to support the development of small and micro enterprises and encourage entrepreneurial innovation.Since then,the CPC Central Committee and the State Council have formulated a series of policies and measures to reduce tax relief and administrative fees one after another to promote economic and social development." tax reduction and fee reduction " has gradually been well known to the public in the construction of China's modern economic system and the national governance system.At present,the situation of reform and development in our country is in the process of profound changes,and the reform and development face many new situations and new problems.Although China's total economic volume has leapt to the second place in the world,it is large and not strong.The situation facing China's economic development is complex and severe,the economic operation situation is not stable enough,and the problem of unbalanced domestic development is still prominent.Therefore,reducing taxes and fees is an important measure to deepen the structural reform on the supply side,which provides new impetus and vitality for economic development and reduces the tax burden on enterprises.It is the ability of enterprises to improve their service quality and products.YD company is actively engaged in the research and development and production of new energy vehicles,vigorously develop new energy vehicle brands,constantly expand the market,and occupy a place in the market,which will have a very important role in promoting the development of the new energy automobile industry.For automobile production enterprises,by reducing taxes and fees,we can optimize the structure of taxes and fees of enterprises,reduce the tax burden of enterprises,promote the improvement of quality and efficiency of enterprises,and promote the development of automobile industry towards new energy automobile industry through the adjustment lever of tax and fee policy.This paper,taking YD automobile manufacturing company as an example,studies the influence of tax reduction on YD company,and puts forward some strategies and suggestions for YD company to promote its own optimal development by means of the national tax reduction policy,which is very important for YD company to increase the R & D,production and investment of new energy vehicles,promote the transformation and upgrading of enterprises,and accelerate the healthy and sustainable development of China's automobile industry.The article consists of six chapters: the first chapter is the introduction,which mainly expounds the significance and purpose of this study,research purpose and significance,domestic and foreign research status,research ideas,innovation points,etc.The second chapter is related concepts and theoretical basis,including the background of tax reduction and fee reduction policy,the main content of tax reduction and fee reduction,etc.The third chapter is an analysis of the current situation of YD company's tax payment.Under the policy of tax reduction and fee reduction,the payment of VAT,resource tax,enterprise income tax and other taxes of YD company is introduced.The fourth chapter elaborates the impact of tax reduction and fee reduction on YD company.It analyzes from the two dimensions of enterprise tax burden and enterprise operation,including the impact of various tax burdens such as enterprise value-added tax,resource tax and income tax,as well as the impact on enterprise operation cost,research and development and staff.The fifth chapter is the company should reduce taxes and fees to improve their sense of acquisition measures,including making full use of tax reduction and fees policy to promote the transformation and upgrading,improve the cost consciousness of the company's employees,do a good job in tax planning and other countermeasures and Suggestions;Chapter six is the conclusion,which expounds the research conclusion of this paper,and introduces the deficiency of the research and the further research direction in the future.For YD company,the opportunities,make full use of the tax cuts Jiang Fei policy only for the standardization of the company governance,strengthen internal control,strengthening research and development and product innovation,strengthen corporate governance and internal control,not only reduce the enterprise's comprehensive operating costs,improve enterprise management performance,to promote enterprise development better.