Research On Taxation Planning Of XJ Coating Enterprises

As an important part of the national economy,manufacturing enterprises’ development speed and strength are the basis of economic development.Tax planning can not only effectively reduce the proportion of taxes,but also improve the retained capital of enterprises.At the same time,with the outbreak of novel coronavirus,the rise of raw material prices,the competition among industries is becoming more and more fierce,and the company’s profits are getting lower and lower.Therefore,tax planning for manufacturing enterprises is of great significance.In this paper,XJ coating enterprise is taken as the research object.First of all,I read a lot of literature and systematically studied the relevant research on tax planning at home and abroad,including the concept of tax planning,how to do a good job in tax planning,financial management and risk management in tax planning,and summarized and commented on the existing research.Secondly,starting from the relevant theories of tax planning,including the basic theory of tax planning,effective tax planning theory and strategic tax planning theory.Using these theories,this paper introduces the business profile and tax related situation of XJ coating enterprise case company,analyzes the problems existing in the tax planning of its value-added tax,enterprise income tax,real estate tax and other business activities,and puts forward the optimization scheme of tax planning of XJ coating enterprise:(1)value-added tax,first,strengthen the management of internal fund lending,second,standardize internal related party transactions,and third,improve the supplier assessment standards;(2)Corporate income tax: first,reasonably collect R & D expenses;second,make full use of preferential policies for depreciation of fixed assets;third,strengthen the accounting of royalties;(3)The first is to strengthen the reasonable management of leasing,the second is to reasonably transform the business form,and the third is to timely enjoy the preferential tax policies for the separation of enterprises;(4)For other business activities,the first is to optimize and adjust the organizational structure according to the strategic development of the enterprise,and the second is to fully enjoy the tax return policy of the local government.Finally,the expected implementation effect of tax planning for XJ coating enterprises is summarized according to the optimization scheme,and the safeguard measures are put forward in combination with the policy guidance of strict tax collection and management,so that the planning scheme is reasonable,operable and risk minimization.This paper interprets and grasps the latest tax policies,laws and regulations,and discusses the tax planning scheme suitable for the current development strategy and actual operation of XJ coating enterprises in combination with the relevant theoretical essentials,which has a certain reference for China’s coating enterprises.