Research On Tax Planning Of Z Communication Equipment Manufacturing Company

In the context of national strategies such as "Made in China 2025","5 G","Internet plus" and "Big Data",relevant industries are facing unprecedented development opportunities.Communication equipment manufacturing industry is a strategic and leading industry in the national economy,and plays an important role in the development of China’s economy and society.Because of the impact of the epidemic,the production and operation of most enterprises have been impacted and are in a precarious situation.In order to help enterprises overcome difficulties,the country has issued a series of targeted preferential policies.Communication equipment manufacturing enterprises,like other industries,need to pay more attention to their own tax situation in order to achieve their own healthy and long-term development in this era of opportunities and challenges.Therefore,enterprises should take advantage of the favorable tax policy issued by the state in recent years,establish an effective tax planning system,and maintain and promote the healthy growth of enterprises.This paper selects a communication equipment manufacturing company hereinafter referred to as Company Z recognized by high-tech enterprises.On the basis of the summary of relevant research results at home and abroad,it uses the principle of tax planning and case analysis methods to conduct in-depth research on its tax planning issues,taking a telecommunication equipment manufacturer as an example.The specific research work is divided into the following sections: First,the theoretical analysis,which elaborates the theories related to tax planning;The second is to introduce the company.By calculating company Z’s financial condition and tax payment,we can draw a comparative analysis of the company’s planning space in terms of product sales,depreciation of fixed assets,R&D expenses,etc.Third,through the analysis of the case,the company carried out tax classification planning.Design the value-added tax and enterprise income tax planning plan according to the actual business situation,compare the planning plans,and give optimization suggestions.The fourth is to point out the possible policy risk,operation risk and implementation risk in the specific operation process in combination with the overall planning plan,and propose corresponding risk prevention measures.Finally,combined with the relevant planning plan of this paper,the author puts forward some reference planning suggestions for other companies that belong to the communication equipment manufacturing industry.