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Corporate tax planning is in the extent permitted by law, through the operation, investment, financial activities of the prior planning and arrangements, as far as possible to obtain the tax revenue benefit, it is the market economy of enterprises to reduce the tax burden to achieve the purposes of tax financing and planning, is to enhance the comprehensive competitiveness of enterprises an effective means.As everyone knows, turnover tax is tax in China one of important categories of taxes, it not only in the country has a large proportion in the total tax revenue, but also in the enterprise especially the industrial and commercial enterprises pay tax also occupies the position of play a decisive role, and in accordance with the law to pay turnover tax is the obligation of every enterprise, however, does not mean to pay more taxes in accordance with law, how to understand the relationship between the two, so that the voluntary turnover tax burden and legitimate tax saving effectively union rises, in order to achieve a predetermined financial goal, obtain optimal economic benefits, this is in market competition for all enterprises are faced with the problem, therefore, the circulation tax planning is very important this paper also has to research contents.This article from the turnover tax preferential policies for enterprises to proceed with, introduced the basic principles of tax preferential policies, tax preferential policies are discussed the necessity and the feasibility, in order to give business-to-turnover tax planning is necessary and feasible to doubts, and through business turnover tax and the tax planning method and practice analysis, to the enterprise is on the move tax planning to provide interoperability, substantive guidance.Through this exploration, the introduction of turnover tax planning activities of the day-to-day running of the business activities, aimed at the enterprises reasonable tax planning has certain theoretical and practical significance.Key words: enterprise turnover tax; tax planning; necessity; feasibility

Corporate tax planning is the extent permitted by law, by operating, investing and financial activities of prior planning and arrangements, as far as possible to obtain the tax benefits of tax-efficient, it is the enterprises under the market economy environment to ease the tax burden for the purpose of carried out by tax-raising and planning, is an effective means to enhance the comprehensive competitiveness of enterprises. As we all know, the turnover tax is one of the important taxes in the Chinese taxes, which not only account for a large proportion of total state tax revenue, but also in enterprises, especially industrial and commercial enterprises pay tax also occupies a pivotal position, and shall be subject to the turnover tax is the obligation of every business, tax law does not mean they have to pay higher taxes, how to understand the relationship between the two, so that without the burden of the turnover tax and the legal tax savings effectively combined to achieve the intended financial The goal, to get the best economic interests, this is the problems faced by all enterprises in market competition, so the rational planning of the turnover tax is very important in this paper to study the content. From business turnover tax preferential policies, this paper introduces the basic principles of the turnover tax preferential policies, and explored the necessity and feasibility of the turnover tax preferential policies in order to dispel the turnover tax planning is necessary and feasible doubts, and through enterprise turnover tax planning methods and practice of corporate turnover tax planning to provide operational and substantive guidance. In this article of the turnover tax planning activities into the daily business activities to provide for reasonable turnover tax planning theory and practice of guiding significance. Keywords: business turnover tax; tax planning; necessity; feasibility

Corporate tax planning is in the extent permitted by law, through the operation, investment, financial activities of the prior planning and arrangements, as far as possible to obtain the tax revenue benefit, it is the market economy of enterprises to reduce the tax burden to achieve the purposes of tax financing and planning, is to enhance the comprehensive competitiveness of enterprises an effective means. As everyone knows, turnover tax is tax in China one of important categories of taxes, it not only in the country has a large proportion in the total tax revenue, but also in the enterprise especially the industrial and commercial enterprises pay tax also occupies the position of play a decisive role, and in accordance with the law to pay turnover tax is the obligation of every enterprise, however, does not mean to pay more taxes in accordance with law, how to understand the relationship between the two, so that the voluntary turnover tax burden and legitimate tax saving effectively union rises, in order to achieve a predetermined financial goal, obtain optimal economic benefits, this is in market competition for all enterprises are faced with the problem, therefore, the circulation tax planning is very important this paper also has to research contents. This article from the turnover tax preferential policies for enterprises to proceed with, introduced the basic principles of tax preferential policies, tax preferential policies are discussed the necessity and the feasibility, in order to give business-to-turnover tax planning is necessary and feasible to doubts, and through business turnover tax and the tax planning method and practice analysis, to the enterprise is on the move tax planning to provide interoperability, substantive guidance. Through this exploration, the introduction of turnover tax planning activities of the day-to-day running of the business activities, aimed at the enterprises reasonable tax planning has certain theoretical and practical significance.