| In 2017,the report of the 19 th CPC National Congress proposed to "deepen the reform of the tax system and improve the local tax system";In 2020,the two sessions also stressed that "accelerating the implementation of fee reduction policies and reducing the burden on market players".Although the policy environment is favorable,however in recent years,on the one hand,due to the influence of a series of policies such as optical fiber entering the home,increasing speed and reducing fees,carrying signal to network and so on,the competition in the telecommunications industry is becoming increasingly fierce and the profit space is depressed;On the other hand,the high construction investment of 5G base stations and iron towers has greatly increased the cost of telecom operators.In this case,how to make active use of policies,increase revenue and reduce expenditure,and improve business efficiency has become a problem that the three major telecom operators must face.As a legally recognized way to reduce the burden of enterprises and improve their profits,tax planning is paid more and more attention by operators.Combining with domestic and foreign experts in the telecommunications industry tax planning research experience and CQ telecom company’s financial situation,through the analysis of CQ telecom company’s tax tax situation,points out that the CQ telecom valueadded tax,enterprise income tax as main tax and tax burden is higher,can reduce the burden of tax planning,improve corporate profits.At the same time,in view of the CQ telecom company as the characteristics of "seek improvement in stability" in state-owned enterprises,designed to optimize the design of the package,choose the supplier,improve the input value-added,intensify research basis,such as safety tax planning scheme,combined with the specific business rules,put forward the concrete operation steps,finally,it is pointed out that the effective measures to guarantee tax planning scheme,Form a complete closed loop tax planning.Based on the actual work,this paper summarizes the corporate income tax and valueadded tax planning schemes of CQ telecom company,which not only helps to enrich the practical theory of tax planning,but also provides some reference for the tax planning of similar communication enterprises. |
