Research On Tax Planning Plan Design For A Small And Micro Enterprise

In recent years,small and micro enterprises in China has been rapid development,but there are financing difficulties,profitability and business competitiveness far less than the disadvantages of large enterprises,the state in order to support the development of small and micro enterprises,ease the tax pressure of small and micro enterprises,introduced a series of tax reduction and fee reduction policies.However,under the conditions that the current tax reduction policy system is not perfect enough and the awareness of enterprise tax planning is not enough,the effect of the tax burden of small and micro enterprises is not obvious,which makes it difficult for many enterprises to fully enjoy the dividend generated by the tax benefit policy,The tax burden on enterprises has not been eased.Tax planning can play a role in increasing cash flow,reducing enterprise costs,rationally allocating resources and so on,so as to help maximize the value of enterprises.This paper first introduces the theoretical basis and conceptual policy of tax planning,and introduces the profit maximization model after tax,the tax indifference point model and the tax exclusion zone model.Secondly,the questionnaire survey method is adopted to carry out A survey of the tax planning status quo of the employees of company A in the case,compare the tax burden of the same industry,and conduct an in-depth analysis of major taxes such as value-added tax and enterprise income tax,so as to conduct a comprehensive investigation of the tax payment problems existing in each link of the production and operation of enterprise A.The main problems existing in the tax administration of different taxes of A company are obtained,and the tax planning space of A company in production and business activities is released as much as possible.On the basis of problem classification,the tax planning scheme of A company is designed.Through the in-depth analysis of the operation and management of enterprise A through the classification of value-added tax,income tax and individual income tax,the business strategy of enterprise is clarified in combination with the tax planning plan,and the operation and management system of enterprise is reasonably optimized from the aspects of enterprise business strategy,accounting level,personnel ability training and tax planning risk control,so as to provide feasible suggestions for enterprises to further optimize tax planning.This paper analyzes the problems and countermeasures in the tax planning of the case enterprise,hoping to provide some reference for the tax planning plan design of enterprise A and other small and micro enterprises of the same type.