Research On Taxation Planning Of Qingteng Environmental Protection Company

Since the Third Plenary Session of the 18 th Central Committee of the Communist Party of China,China has begun a new round of reforms to deepen the tax system reform.The combination of phased measures and institutional arrangements,tax reduction and tax rebates have been combined.The tax system reform has created a fairer tax environment for enterprises.On the whole,it also reduces the tax burden of enterprises.However,some enterprises still have problems such as imperfect accounting system,insufficient tax professional ability,lack of tax planning awareness,and weak tax planning skills.Moreover,with the development of science and technology,the informatization and digital transformation of enterprises are constantly advancing,and the competition in the external environment of enterprises is more intense.Only by continuously improving their competitiveness can they move forward steadily in the wave of the times.Qingteng Environmental Protection Company is mainly engaged in the comprehensive development and utilization of solid wastes such as fly ash,desulfurized gypsum,slag,and cement in thermal power plants.It is a benchmark enterprise in the development and utilization of solid waste in power plants across the country.This paper takes Qingteng Environmental Protection Company as the research object,adopts literature research method,theoretical analysis method and case study method,based on the guidance of effective tax planning theory,tax saving engineering theory,risk management theory,and the interpretation and grasp of tax policy.After understanding the ownership structure,organizational structure,business situation,and tax payment status of Qingteng Environmental Protection Company,combined with on-the-spot investigation,and according to the analysis framework of the closed loop of its business process,the existing tax problems were sorted out,and the following problems were found:(1)Procurement link Some expenses have not obtained special VAT invoices,insufficient payment of contract stamp duty,and single supplier assessment indicators;(2)The choice of depreciation methods for fixed assets in the production link needs to be optimized,and the employment model is single;(3)The sales link does not fully utilize the pre-tax deduction limit,Insufficient incoming invoices for sales commissions and bid fees,and irregular invoice management.The main reasons for the taxation problems of Qingteng Environmental Protection Company are the lack of overall awareness of tax saving,the lack of emphasis on financial management,and the imperfect internal control system.In response to the problems found,this paper conducts tax planning from four stages: preliminary preparation,program design,program implementation and expected effects,and safeguard measures.The main measures are:(1)In the procurement process,strengthen employees’ awareness of obtaining invoices,strengthen contract management,Based on the AHP method to comprehensively consider the selection of suppliers;(2)In the production process,strengthen the management of tax policies related to fixed assets and adopt a diversified employment model;(3)In the sales process,strengthen budget management,reengineer sales processes,and strengthen invoice management.Finally,the tax planning safeguard measures are put forward: first,establish an effective information communication mechanism,second,improve the internal control system,and third,strengthen the comprehensive training and care for tax-related employees.The tax planning process is highly systematic and interlocking,which ensures the implementation of the tax planning plan,and the basic theory runs through the tax planning from beginning to end.The tax planning scheme of this paper is based on the actual situation of the enterprise,integrates the tax planning into the daily management activities of the enterprise,and uses the flexible employment mode skillfully,so as to carry out systematic,professional and modular tax planning.This tax planning plan relies on financial management and business management activities to control taxes and fees from the source of the business,reduce unnecessary tax costs,standardize financial and business processes,improve the efficiency of financial and tax management,and promote the "integration of business and finance".”,making the enterprise contract flow,invoice flow and cash flow “three-in-one”,which greatly reduces the tax risk of the enterprise,improves the overall tax burden of the enterprise,and promotes the sustainable development of the enterprise.This paper can also provide some reference and reference for other enterprises to conduct tax planning research.