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A Brief Discussion on Consumption tax planning

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Proceedings of Business and Economic Studies 2022年第4期5卷 88-93页

作者： Fang He School of Management Liaoning Institute of Science and TechnologyBenxi 117004Liaoning ProvinceChina

Consumption tax is calibrated within the *** amount of consumption tax will directly affect the profits of *** a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of *** article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects:the scope of tax collection,the basis of tax calculation,and the tax rate.

关键词： Consumption tax tax planning tax collection tax calculation tax rate

Probes into tax planning of SMEs

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Probes into Tax Planning of SMEs

Accounting and tax planning for High Technology Enterprises

2011 International Conference on Business Management and Electronic Information(BMEI 2011)

作者： Ma Weihuan Henan College of Finance and taxation Zhengzhou China 450000

With the increased competition among enterprises,tax planning has become an effective path to gain competitive *** small and medium sized enterprises have become an important part of our national *** biased concepts lead to weak implementation of SMEs tax *** lack of professional support limits the implementaion of tax planning for ***,relevant measures should be taken to strengthen publicity and education tax,to improve the tax laws and regulations,to increase the tax law enforcement and tax planning to prevent risks,to improve the operational capacity of professionals,to establish and improve the tax agency mechanism,to increase professional support,and to promote the development of SMEs tax planning,so as to guide and promote healthy development of small and medium sized enterprises.

关键词： SMEs tax planning economic benefit

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Proceedings of Business and Economic Studies 2020年第5期3卷 9-13页

作者： Xinxin Yu Changmin Zhang Guangdong University of Technology Guangzhou 510080Guangdong ProvinceChina

In recent years,the importance of science and technology,as the first productive force,has been gradually *** pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development *** responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is ***,combined with the status quo of accounting and tax planning of high-tech enterprises,there is something to be improved in both aspects,which makes the enterprises’financial and taxation risks higher and is not conducive to their normal *** on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.

关键词： High-tech enterprises Accounting tax planning

Research on tax planning of PPP Projects in China: Based on the Perspective of Digital Economy

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Journal of Finance Research 2020年第2期4卷 128-134页

作者： Jiangyu Huang Kezhen Liu College of Big Data Application and Economics Guizhou University of Finance and EconomicsGuiyangGuizhou550025China

The digital economy has become an important driving force for the growth of fiscal revenue in various *** planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company *** paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an *** statistical analysis,it is found that the value-for-money and big data of the PPP project affects tax planning,the project’s value-added tax input and output items have time mismatches,and enterprises Income tax payment *** the context of the digital economy,the tax planning of China’s PPP projects can be further improved:digital transformation and big data to prevent tax risks caused by value for money evaluation;based on digital technology to improve the value-added tax deduction chain,and digital communication platforms to alleviate time mismatch of value-added tax;use big data to monitor and balance project portfolio investment;improve the level of digital skills of financial personnel.

关键词： PPP project tax planning tax risk Digital economy

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数据资产信息披露对企业税收筹划的影响研究

Estate planning principles and problems Wayne M. Gazur, Robert M. Phillips. 2nd ed.

运筹与模糊学 2024年第3期14卷 979-990页

作者：李由雷良海上海理工大学管理学院，上海

数据资产已经成为提升企业价值和创新的重要资源之一。通过选取2010年至2022年中国A股上市公司的数据，参考已有文献研究了数据资产信息披露对于企业税收筹划的影响。结果显示，数据资产信息披露能够显著促进企业税收筹划行为。在使用... 详细信息

数据资产已经成为提升企业价值和创新的重要资源之一。通过选取2010年至2022年中国A股上市公司的数据，参考已有文献研究了数据资产信息披露对于企业税收筹划的影响。结果显示，数据资产信息披露能够显著促进企业税收筹划行为。在使用工具变量、双重差分，Heckman检验法等一系列稳健性检验后，研究结论仍然成立。异质性分析表明，数据资产信息披露对企业税收筹划程度的提升作用在非国有企业，受外部监督较少，以及市场化水平和行业竞争程度高的地区的企业更为显著。此外，数据资产可以通过缓解信息不对称提升企业税收筹划行为，由此厘清了数据资产信息披露对于企业税收筹划的影响机制，为数据资产的税收征管工作提供了新的思路。

关键词：数据资产税收筹划信息不对称 Data Assets tax planning Information Asymmetry

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Research on VAT Burden of Electric Power Industry

2008年

作者： Wayne M. Gazur Robert M. Phillips.

Includes bibliographical references and index.

ISBN: (纸本)9780735568136

Includes bibliographical references and index.

关键词： Estate planning tax planning

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Research on VAT Burden of Electric Power Industry

Study on Income tax Burden of Electric Power Enterprises

作者： Hao-nan ZHU North China Electric Power University

The tax burden borne by the electric power industry is heavier than that of other industries, which not only concerns the sustainable operation of electric power enterprises, but also concerns the smooth and healthy operation of the downstream industry and even the whole national economic system. In this paper, the main tax in the power industry—value-added tax as the object of study, the power industry tax burden vertical analysis and horizontal comparison, analysis and evaluation of value-added tax burden level in the power industry. At the same time, the case analysis of a single enterprise, more detailed, in-depth analysis of the VAT tax burden in the specific situation of power enterprises. Finally, in view of the problems existing in the analysis results, this paper puts forward feasible and reasonable Suggestions on how to scientifically use tax planning means to alleviate the burden of taxes and fees in power enterprises.

关键词： Electric power industry VAT burden tax planning

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Study on Income Tax Burden of Electric Power Enterprises

控股股东代理成本、纳税筹划方案抉择及其市场价值：基于J有限公司的案例研究

作者： Shen-shen ZHOU North China Electric Power University

The tax burden borne by the electric power industry is heavier than that of othe industries, which not only concerns the sustainable operation of electric power enterprises, but also concerns the smooth and healthy operation of the downstream industry and even the whole nationa economic system. This paper takes income tax, the main tax in the electric power industry, as the research object, conducts vertical analysis and horizontal comparison on the tax burden of the electric power industry, and analyzes and evaluates the tax burden level of the electric powe industry. At the same time, the case analysis of a single enterprise, more detailed, in-depth analysis of the tax burden of income tax in power enterprises. Finally, in view of the problems existing in the analysis results, this paper puts forward feasible and reasonable Suggestions on how to scientifically use tax planning means to alleviate the burden of taxes and fees in power enterprises.

关键词： Power industry Income tax burden tax planning

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