As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax ...As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.展开更多
One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and plannin...One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and planning in developing sub-Saharan African countries.It adopted table content analysis and descriptive statistics in its methodology.The study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing economies.The implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African countries.The study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies worse.It was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.展开更多
The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and incr...The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through 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 imbalance.In 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.展开更多
Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business acti...Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.展开更多
In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxati...In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,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 operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.展开更多
With the increasingly fierce competition in the economic market, benign tax planning and management is one of the important means for the financial development of enterprises and has a core strategic significance for ...With the increasingly fierce competition in the economic market, benign tax planning and management is one of the important means for the financial development of enterprises and has a core strategic significance for the economic development of enterprises. Improper tax planning will bring tax risks to enterprises and make them suffer losses. It is very important to strengthen risk management in tax planning. Based on this, it is particularly necessary to explore and analyze the risks and control schemes of enterprise tax planning in the new era.展开更多
Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of cons...Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This 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.展开更多
Tax cost is one of the costs of business activities,and tax planning has become an indispensable financial activity.How to carry out effective tax planning has been the focus of enterprises.Therefore,this paper intend...Tax cost is one of the costs of business activities,and tax planning has become an indispensable financial activity.How to carry out effective tax planning has been the focus of enterprises.Therefore,this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning,with an aim to provide reference for enterprises’tax planning activities.展开更多
"Replacing the business tax with a VAT" means to change the sales tax to the VAT, so as to reduce the number of repeated taxation, which is consistent with the economic development status and characteristics..."Replacing the business tax with a VAT" means to change the sales tax to the VAT, so as to reduce the number of repeated taxation, which is consistent with the economic development status and characteristics of the country. In recent years, the state has implemented the "VAT" reform on the sales tax. Therefore, in China, there are many problems in the construction of power grid construction projects in China, therefore, under the new situation, there are many problems in Chinas power grid construction projects.展开更多
Tax planning refers to the taxpayers selection of a tax solution in advance that can maximize the tax revenue benefits to deal with the business and financial management activities of the enterprise based on the compl...Tax planning refers to the taxpayers selection of a tax solution in advance that can maximize the tax revenue benefits to deal with the business and financial management activities of the enterprise based on the compliance with the relevant national laws and tax regulations. It is a very effective planning act. In this process, the prerequisite must be in compliance with national laws and tax regulations. Judging from the current actual situation, tax planning is an inevitable choice for enterprises under the background of the continuous improvement of tax law in our country, and is also an inevitable requirement established under the modern enterprise system. Tax planning has a very far-reaching impact on corporate financial management. In this regard, enterprises need to set out from a financial practical point of view, using scientific and standardized tax planning to reduce the risks faced by enterprises, so as to ensure that enterprises can obtain maximum economic benefits. This paper analyzes the importance of tax planning in the process of perfecting enterprise system and puts forward corresponding measures.展开更多
As an important means of enterprise management, financial management plays an important role in the allocation and integration of resources. Especially with the development of information technology, it also promotes ...As an important means of enterprise management, financial management plays an important role in the allocation and integration of resources. Especially with the development of information technology, it also promotes the continuous development of financial management towards openness, overall situation and innovation. This paper makes some explorations on the elated issues of enterprise financial management in order to better promote the healthy development of enterprises in our country.展开更多
Under the new accounting standards, the whole process of tax payment for enterprises is clarified, and at the same time, the tax supervision is continuously strengthened, thus ensuring the accuracy, authenticity and c...Under the new accounting standards, the whole process of tax payment for enterprises is clarified, and at the same time, the tax supervision is continuously strengthened, thus ensuring the accuracy, authenticity and comparability of accounting information for enterprises. At the same time, since the implementation of the new accounting standards, it has further supplemented and improved various aspects of enterprise's inventory handling, debt restructuring and intangible assets, etc., which is more scientific and reasonable for enterprise's tax management and planning, and is conducive to improving the standardization of enterprise's tax management. This requires enterprises to not only raise awareness of tax risks, but also pay attention to tax management and planning in the process of management. Only in this way can we better create a good market atmosphere and further cultivate a good socialist market economic order. Only in this market environment can the sustainable development of enterprises be promoted.展开更多
Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the me...Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.展开更多
The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the g...The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax.展开更多
The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of...The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.展开更多
文摘As global economic integration accelerates,countries are strengthening tax transparency and information exchange.Policies such as the OECD’s BEPS Action Plan,digital services taxes,and a global minimum effective tax rate have been introduced,posing increasingly severe compliance and risk challenges for multinational enterprises.Building on an analysis of the evolution and trends of international tax policy,this paper combines literature review with case study analysis to examine how multinational firms can,on a compliant basis,leverage legislative and policy tools,optimize organizational structures,and arrange transfer pricing to achieve effective tax planning.We then propose an internal control framework encompassing tax risk identification,early warning,and monitoring.Our findings indicate that by dynamically adjusting group structures,judiciously applying double non‐taxation treaties,and deploying digital monitoring systems,enterprises can significantly improve planning efficiency while reducing noncompliance costs.Finally,we offer recommendations for enhancing internal governance,strengthening cross‐border coordination,and responding to policy changes,providing both theoretical guidance and practical reference for the stable development of multinational enterprises.
文摘One of the fundamental issues in developing countries is how to evolve tax policies that can generate sufficient revenue for government activities.Consequent upon the above,this study examined tax policies and planning in developing sub-Saharan African countries.It adopted table content analysis and descriptive statistics in its methodology.The study observed that aggressive tax planning which the Multi-National Corporations execute through royalty payment,interest payment,strategic transfer pricing and treaty shopping,among others,has caused countries around the globe huge revenue losses annually and has become a matter of serious concern to both the developed and developing economies.The implication of this is that achievement of objectives of tax policies and their reforms will remain a mirage in sub-Saharan African countries.The study concluded that the prevalence of illicit financial outflows in the form of tax evasion and avoidance in the guise of aggressive tax planning by multinational corporations,however,makes Africa’s tax policies worse.It was recommended that the Organization for Economic Corporation and Development,and the G-20 should involve developing countries in the Base Erosion and Profit Shifting project as they are the worst victims of these activities.
基金This paper is based on a research project financially supported by“Research on Cultivation of Big Data Thinking and Application Ability of University Undergraduates:Based on the Perspective of Digital Economy(GZJG20200203)”supported by Guizhou University of Finance and Economics“Teaching Quality and Teaching Reform Project(2019)”,entitled“Research on Teaching Reform of Property Insurance Courses under the Background of Big Data(2019JGZZC07)”supported by“Research on Legal Risks of Multinational Financial Leasing:Based on the‘One Belt One Road’Initiative(HB19FX022)”.
文摘The digital economy has become an important driving force for the growth of fiscal revenue in various countries.Tax planning is essential for the cost accounting of PPP projects,reducing corporate tax burdens,and increasing company value.This paper adopts a case analysis method,taking the smart highway PPP project in Guizhou Province as an example.Through 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 imbalance.In 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.
文摘Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.
文摘In recent years,the importance of science and technology,as the first productive force,has been gradually highlighted.China pays great attention to high-tech enterprises and strongly supports them in fiscal and taxation policies to promote their development effectively.In responding to national policies,high-tech enterprises also continue to improve their efficiency,so the accounting and tax planning work of enterprises is mandatory.However,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 operation.Based on this,the article will focus on the accounting and tax planning of high-tech enterprises as the main object of research.
文摘With the increasingly fierce competition in the economic market, benign tax planning and management is one of the important means for the financial development of enterprises and has a core strategic significance for the economic development of enterprises. Improper tax planning will bring tax risks to enterprises and make them suffer losses. It is very important to strengthen risk management in tax planning. Based on this, it is particularly necessary to explore and analyze the risks and control schemes of enterprise tax planning in the new era.
文摘Consumption tax is calibrated within the price.The amount of consumption tax will directly affect the profits of enterprises.On a law-abiding premise,it is crucial to plan the consumption tax,reduce the burden of consumption tax,and increase the profits of enterprises.This 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.
基金2021 Curriculum Ideological and Political Demonstration Curriculum Construction Subjects(Tax Law)of Liaoning Institute of Science and Technology(The Second Batch)(Number:202103022)。
文摘Tax cost is one of the costs of business activities,and tax planning has become an indispensable financial activity.How to carry out effective tax planning has been the focus of enterprises.Therefore,this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning,with an aim to provide reference for enterprises’tax planning activities.
文摘"Replacing the business tax with a VAT" means to change the sales tax to the VAT, so as to reduce the number of repeated taxation, which is consistent with the economic development status and characteristics of the country. In recent years, the state has implemented the "VAT" reform on the sales tax. Therefore, in China, there are many problems in the construction of power grid construction projects in China, therefore, under the new situation, there are many problems in Chinas power grid construction projects.
文摘Tax planning refers to the taxpayers selection of a tax solution in advance that can maximize the tax revenue benefits to deal with the business and financial management activities of the enterprise based on the compliance with the relevant national laws and tax regulations. It is a very effective planning act. In this process, the prerequisite must be in compliance with national laws and tax regulations. Judging from the current actual situation, tax planning is an inevitable choice for enterprises under the background of the continuous improvement of tax law in our country, and is also an inevitable requirement established under the modern enterprise system. Tax planning has a very far-reaching impact on corporate financial management. In this regard, enterprises need to set out from a financial practical point of view, using scientific and standardized tax planning to reduce the risks faced by enterprises, so as to ensure that enterprises can obtain maximum economic benefits. This paper analyzes the importance of tax planning in the process of perfecting enterprise system and puts forward corresponding measures.
文摘As an important means of enterprise management, financial management plays an important role in the allocation and integration of resources. Especially with the development of information technology, it also promotes the continuous development of financial management towards openness, overall situation and innovation. This paper makes some explorations on the elated issues of enterprise financial management in order to better promote the healthy development of enterprises in our country.
文摘Under the new accounting standards, the whole process of tax payment for enterprises is clarified, and at the same time, the tax supervision is continuously strengthened, thus ensuring the accuracy, authenticity and comparability of accounting information for enterprises. At the same time, since the implementation of the new accounting standards, it has further supplemented and improved various aspects of enterprise's inventory handling, debt restructuring and intangible assets, etc., which is more scientific and reasonable for enterprise's tax management and planning, and is conducive to improving the standardization of enterprise's tax management. This requires enterprises to not only raise awareness of tax risks, but also pay attention to tax management and planning in the process of management. Only in this way can we better create a good market atmosphere and further cultivate a good socialist market economic order. Only in this market environment can the sustainable development of enterprises be promoted.
文摘Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it's very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.
文摘The fear of the impact of artificial intelligence applications in the labor market on unemployment rates has increased.After the total global investment in this field did not exceed eight billion dollars in 2015,the global market for artificial intelligence globally will reach about 70 billion dollars by 2025.Many economic analysts believe that the application of artificial intelligence in industrial fields in particular will produce factories with much fewer employees than the current number,which will cause an increase in unemployment rates.Therefore,countries are trying to adapt to these systems,not only at the level of research and development of these systems,but also on the extent of strategic planning for the change they bring about on the economic level in general,and on the labor market in particular.One of the tools that these countries can use in their attempts to solve this problem is the artificial intelligence tax.
文摘The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.
