| Currently,China’s economy has entered a stage of high-quality development which is completely differs from the stage of high-speed growth.besides,consumer groups’demands in the service industry are inclined to be of excellent quality,individuation and diversification,which makes the high-quality and diversified development of the service industry an inevitable demand.In recent years,China supports the development of service industry energetically,striving to create a high-quality business environment for the service industry,therefore,service industries are playing a more vital role in high-quality development.The service industry will continue to grow fast and release the market vitality over the coming years.With the innovation and development of the national tax system,the policies which are telated to tax cuts and administrative fee reduction have been uninterruptedly introduced,the tax burden which enterprises bear has been continuously reduced,and the service-oriented industry has also developed rapidly under the effect of preferential tax policies.However,due to the rapid development of some enterprises and the insufficient follow-up of the management modes,they are unable to control their tax situation,resulting in heavy tax burden and need to carry through tax planning.Taking L Business Service Co.,Ltd.as the research object,the paper first expounds the research background,research significance,research status and research methods,so as to lead to the research direction and content of the paper.Secondly,it introduces the concept and characteristics,principles and objectives,theories and methods of tax planning,as well as the risk of tax planning,which are the theoretical basis of the paper.Then,through the analysis of the general situation and tax status of L Business Service Co.,Ltd.,a more detailed analysis of its related tax categories,tax position and tax burden,and points out the problems existing in the enterprise tax management.Then,according to the current situation of L Business Services Co.,Ltd.,the paper predicts its production and management status in the coming years,analyzes its tax planning space one by one according to the classification of value-added tax,enterprise income tax and Other taxes,clarify the company’s tax planning objectives,and customizes the corresponding tax planning implementation scheme for the enterprise,it also forecasts the effects of reducing enterprise tax burden and improving enterprise value after planning,and further analyzes the risks and preventive countermeasures faced by enterprise tax planning.Finally,the conclusion and the prospect of this paper are summarized.The objectives of this paper:The first one is the reduction the tax burden of L Business Services Co.,Ltd.,the standardization of the enterprise consisting of tax-related matters and internal management,and the maximization of the enterprise interests through reasonable tax planning;The second one is,through this research,making up for the relative shortage of the tax planning research in service industry,and providing tax planning which the same industry can use for reference. |