In recent years,China’s economic growth has slowed down,the international economic situation has become more complex and severe,and the profit space of the entire export industry has been further compressed,resulting in the loss of vitality of Chinese enterprises in international competition.In order to improve the business vitality of enterprises,China has introduced a series of tax policies,including further increasing the end-of-period VAT rebate and export tax rebate policies such as "buy and return" in 2022,which bring valuable cash flow to enterprises.In this context,tax planning as an effective means to reduce operating pressure,foreign trade enterprises increasingly pay attention to,therefore,through tax planning,how to reasonably reduce the tax burden,improve the efficiency of capital turnover and increase corporate profits,become the urgent needs of many foreign trade enterprises.In this paper,ZQ foreign trade enterprises as the research object,to its various business links of tax planning,aiming at reducing the tax burden of enterprises.Firstly,the paper summarizes the concepts,methods,principles and objectives of tax planning of foreign trade enterprises by using the literature research method,which provides a theoretical basis for the study of this paper.Secondly,the quantitative analysis method is used to deeply analyze the operation data,financial statement data and relevant tax burden data of ZQ foreign trade enterprises from 2018 to 2022,and the problems of insufficient net profit,shortage of cash flow and excessive tax burden are found.By comparing the tax burden of the same industry,combined with the business process management theory and relevant tax policies,Further from the three links of procurement,warehousing and sales,it is revealed that there are problems such as non-standard contract and invoice management,unreasonable tax-related business processes and inadequate use of preferential policies.Finally,in view of the above problems,the specific tax planning plan is formulated according to the business links,and the overall effect of the plan is evaluated.At the same time,the tax planning safeguard measure system is established from the three levels of internal organization,internal system and internal governance to ensure the effective implementation of the planning plan.By studying the tax burden of ZQ foreign trade enterprises,this paper understands that enterprises have a large space for tax planning.Tax planning for enterprises combined with business processes is more conducive to enterprises to grasp the key points of the planning process,reduce the tax burden for enterprises and improve the management level of enterprises.This study has certain practical significance and theoretical value to solve the problem of enterprise tax burden,and also provides reference for enterprises facing the same problem. |