Research On Tax Planning Of B Mining Company

At present,with the rapid development of the market economy,the competition among enterprises has become increasingly fierce.The resources industry is also facing great challenges.Under such circumstances,in order to ensure the long-term development of enterprises,the state has successively issued a series of preferential tax policies,including the pilot project of replacing business tax with value-added tax(VAT)in 2016,the reform of value-added tax in 2018 and the tax and fee reduction policy in 2019,the purpose of which is to reduce the tax burden of enterprises,so as to ensure the survival and development of domestic enterprises.In 2020,the outbreak of COVID-19 suddenly brought unprecedented pressure on the domestic economy.In such a bad economic environment,enterprises have to consider the issue of cost saving.As the key part of enterprises’ cost,tax has an important impact on the final profit of every enterprise.Therefore,reasonable and effective tax planning has gradually evolved into a decisive factor for the continued benign development of enterprises.In order to objectively and comprehensively reflect the importance of tax planning to enterprises’ development,This dissertation takes B mining company as the research object.Starting from the principle of tax planning,it conducts an in-depth analysis on the specific situation of B mining company by using three different methods.Firstly,this dissertation summarizes the domestic and foreign research literature of tax planning,analyzes the current situation of tax planning and its potential problems,and introduces various concepts and characteristics related to tax planning,so as to lay a theoretical foundation for the in-depth study of tax planning of B mineral company.Secondly,it analyzes the basic situation,tax situation and tax burden of B mineral company and finds out the problems of the enterprise.Based on those problems,it also reveals the feasibility and necessity of tax planning.Thirdly,according to various problems encountered in the actual business operation of B mineral company,from the perspective of each specific tax type,combined with the latest policies and regulations issued by the state,this dissertation puts forward a feasible tax planning scheme in line with the enterprise’s situation.Specifically,it includes the tax planning of value-added tax in terms of purchase,sales and preferential policies,the tax planning of enterprise income tax in terms of income,fixed assets and deduction items,the tax planning of real estate tax,stamp tax,urban land use tax and resource tax.And by demonstrating the expected tax saving effect,the effectiveness of the planning scheme is more strongly supported.Then,it also puts forward some corresponding safeguard measures for the company to avoid possible subsequent risks.Finally,the whole dissertation is summarized,and the shortcomings and prospects are put forward.