Research On The Planning Of N Mineral Co.,LTD Tax And Social Insurance Premiums

The once-in-a-century transformations and the COVID 19 pandemic have significant impacts on many things.Trade barriers between countries are getting higher and higher.The construction of domestic social system continues to improve,new laws and regulations are constantly issued,and the requirements for enterprises are getting higher and higher.Mineral enterprises must try their best to reduce cost and increase efficiency in order to survive.As an effective way of financial management,tax planning is particularly important in the mining industry,which is obliged to pay many kinds of taxes and fees.In addition,after social insurance premium and a number of non-tax income are transferred to the tax department for collection,tax and social insurance premium payment data are transparent to the tax department.Enterprises need to pay more attention to tax and social insurance payments,and strive for maximum benefits for themselves within the legal scope.We take N Mineral Co.,LTD as an example to do tax and Insurance Premiums planning.Through the data analysis of its financial condition,tax payment and social insurance premiums,we try to give some useful advice about its main tax payment(added-value tax,enterprise income tax,resource tax)and social insurance premiums within laws.The author analyzes specific and general cases about the tax and social insurance premiums planning.N Mineral Co.,LTD could make right choices in different situations.In the end,we give the conclusion and expectation of this article,hope that this paper could bring economic benefit to enterprises,make enterprises realize the importance of standardizing tax payment behavior,and pay more attention to the prevention of related risks.