Tax planning of enterprise in new tax law - VAT tax planning
ABSTRACT
Tax planning is a kind of planning behavior to deal with the production, operation, investment and financial management of enterprise in advance of selecting taxpaying scheme of the maximum of tax benefit under the premise of national laws and tax policy. According to the elements of tax law, tax planning can be conducted in accordance with taxpayers, objective of tax and tax ratio, etc. the investigation of tax planning methods contribute to realize the maximization of the taxpayer financial interests, improvement of financial and accounting management level and enhancement of the competitiveness of enterprises to optimize the industrial structure and resources disposition. This paper mainly discusses tax planning method of VAT in new tax law. The relevant issues of tax planning of VAT are analyzed. Hope that the investigation of the paper would benefit to the practical application of tax planning of VAT.