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Research on Tax-planning Issues of Commodity and Service Tax

Author: JiangXiaoYao
Tutor: ZhaoHengQun
School: Dongbei University of Finance
Course: Finance
Keywords: Commodity and service tax Tax-planning Tax risk Tax revenue
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 378
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Abstract

Commodity and service tax is the main tax of China. It’s a major tax expenditure of commercial enterprises. Its rich content also provides a lot of planning space. All along, in the planning area there are many errors in understanding the tax laws and there are many errors about it, resulting in not only failed to reduce the burden on enterprises, but be punished because of the situation aggravated the burden on enterprises. So, making the spirit of tax planning clear is the key to do tax planning of commodity and service tax. The article is based on the overall corporate planning, systems and decision method, using the tax scientific theory, theory and practice, comparing and learning from a combination of quantitative and qualitative research methods, The study focuses the tax-planning on the economic activities, following the ideas of "establishing the aim-clearing the tax-planning study-a clear detail of tax planning-the design of merchandise of tax-planning options-comparison of alternatives, evaluation and tradeoffs, " The in-depth analysis and research proposed a set of enterprise commodity systems approaching to tax planning.This article begins with clarifying the concept of tax-planning, discussing the exact meanings of the tax planning, defining the basic characteristics and principles from the tax avoidance and tax evasion in the behavior of nature, objectives and decision-making and other aspects. Then, highlight the focus to tax-planning. The taxation begins from the mode of operation, recognition and measurement of the amount of tax, tax incentives, and accounting aspects of the application.Tax planning is not a theoretical paper, but need to use them to the actual. Therefore, this article focuses on the operational methods of tax-planning. For commodity services tax, value added tax, business tax, consumption tax is the most valuable three main parts, so the operation of these three tax measures introduced specific planning approach. The focuses of value-added tax-planning are the following:First, the arrangements for the conduct of operations; the second is the confirmation of taxable sales; Third, the amount of deductible input tax issues; Fourth, the tax treatment of sales of fixed assets questions; Fifth, the use of tax incentives. The consumption tax planning focus mainly in the following aspects: First, taxable consumer goods with different tax rates concurrently engaged in tax planning; the second is engaged in non taxable consumer goods’tax planning; third, tax planning of taxable consumer goods with packages; the fourth is the tax-planning of production and marketing aspects; the fifth is the tax-planning of consumption tax deferred. The focus of the business tax-planning has the following aspects:First, the turnover’tax planning; and second, preferential tax-planning.This article is composed by the introduction and text. This paper first introduces the background, described to issues the initial proposed. Then introduces the research results at home and abroad, these findings have important reference to the article from the conception to the structure. Then introduced the idea and research methods, and finally introduce the main points of this article.Body part is divided into three parts.The first part is the general analysis about tax-planning. For tax planning, although there have been many different theories and methods of planning, but contacting with reality not closely enough. Through tax-planning’s content, features, principles of the specific analysis, sort out the theoretical basis on tax-planning and the system streamline of the tax-planning mechanism. With this two-step theoretical groundwork, the detailed analysis below can give out smoothly.The second part is the detail introduced specific tax-planning, which is the focus of this article. Bedding in the above two parts, the second part starts talking about the tax-planning point of each plan. Which is value-added tax-planning, tax planning in the consumption tax and business tax.The third part is what the commodity service tax-planning should pay attention to, including overall coordination of issues of tax-planning, controlling the tax-planning risk, creating a good relationship between the department and the firm and improving the success rate of tax-planning with the judgments of professionals. Tax-planning is a systematic project, so this part is the integration of two parts above. And then present views about the program risk.Because of limited data and capacity, the paper still needs further improvement. Such as the lack of more detailed description. Tax-planning is a detailed study, which needs for more research with times.

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