Tax planning is a subject to which more attention has been paid in nowadays enterprise management. It involves each aspect of an activity such as enterprise management, investment, finance-managing and so on. An effective tax planning can reduce the taxpayer’s tax-involved risk in a maximum degree. It can also increase the enterprise’s economic efficiency, make its value maximize, enhance the enterprise’s management level, in order that the enterprise’s competitive advantage can be raised. It is one of the effective methods to strengthen the enterprise’s core competitive power. As a result, the tax planning is an extremely valuable research topic no matter to a high-tech enterprise or other kind of enterprises.
High-tech industry is the first pillar of knowledge-based economy in the 21st century. Countries are vigorously supporting and developing high-tech enterprises, and give some tax preferential policies. High-tech enterprises should be combined with their own characteristics, make full use of preferential policies granted by the State, conducting tax planning to reduce costs as much as possible, make the enterprises developing better.
This object of study is JRCD ltd. after the student conducted investigations and studies, familiar with the basic situation of the company, combined with relevant tax policies to conduct tax planning on the production and business for the company, and deal with the risk of tax planning with reference to the appropriate means of prevention at the same time, get exact survey data, analysis the expected results of the implementation.
Keywords: Tax planning; Analysis; Expected results
引言
随着全球经济的不断发展，世界经济逐渐一体化，大量的外国企业纷纷入驻，这对我国的企业造成了不小的冲击。面对如此激烈的竞争环境，企业要想在同外资企业的竞争中脱颖而出，除了要提高技术、扩大规模、加强管理外，取胜的关键还在于能否降低企业成本和支出，尽可能地增加盈利，而税务筹划就是一条有效的路径。本文来自辣-文'论!文~网原文请找腾讯3249.114
企业开展税务筹划，是追求自身经济效益的必然需要。企业从筹资设立直至利益分配的整个运行链无不受到税收法规的制约。在纳税观念日益增强的今天，企业通过开展税务筹划，可以熟悉和掌握与本企业经营管理相关的税收法规，从而最大可能地减少税收风险，最大可能地获取税后利益。然而，税收执行和税务检查具有滞后性，它是依据企业一系列经营行为的账务记录实施的。企业的任何经营决策一旦形成经营行为记录在案，就不能随意更改。这就需要企业在进行经营决策时，事先对照相关税收政策进行筹划，以形成对企业有利的决策方案。税务筹划的合法性、超前性、综合性、目的性等特征，恰恰能够满足企业在这方面的需求。
通过企业税务筹划过程，能够有效地提高企业财务管理水平，促进精打细算经营，增强投资、经营、理财的预测、决策能力和提高决策的准确度，从而全面提高企业的经营管理水平和经济效益。
本文主要是通过对捷开通讯公司的税务筹划进行探讨，从文章的结构上讲，总共分为四个部分：第一，税务筹划概念与意义。主要是对税务筹划进行概述。第二，公司的现状与背景。主要是针对公司的生产经营状况和主要涉及的税种进行分析。第三，公司经营活动的税务筹划。主要又分别对公司研发过程、生产过程、销售过程以及其他方面的税务筹划进行探讨。第四部分，实施的预期效果。主要是对实施税务筹划后的整体税负的变动进行分析。
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