Proceedings of the 3rd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2024, May 24–26, 2024, Jinan, China

Research Article

On the Limitation of Enterprise Tax Planning and its Improvement Measures

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  • @INPROCEEDINGS{10.4108/eai.24-5-2024.2350111,
        author={Xuehui  Lin},
        title={On the Limitation of Enterprise Tax Planning and its Improvement Measures },
        proceedings={Proceedings of the 3rd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2024, May 24--26, 2024, Jinan, China},
        publisher={EAI},
        proceedings_a={MSEA},
        year={2024},
        month={10},
        keywords={tax planning; difference; risk; business level},
        doi={10.4108/eai.24-5-2024.2350111}
    }
    
  • Xuehui Lin
    Year: 2024
    On the Limitation of Enterprise Tax Planning and its Improvement Measures
    MSEA
    EAI
    DOI: 10.4108/eai.24-5-2024.2350111
Xuehui Lin1,*
  • 1: The Open University Of ZhangZhou, Zhangzhou City, Fujian Province, China
*Contact email: 1228205428@qq.com

Abstract

In the market economy environment, the position of the enterprise as the market subject is gradually established, independent management, and bear the consequences of profits or losses, in this case, the enterprise will inevitably pay more and more attention to the gains and losses of their own interests. Tax planning is a kind of pre-event activity, which to a large extent can save the outflow of cash for taxpayers and improve the operation effect of enterprises. But in the actual planning process, the process of enterprise tax planning is often not so satisfactory. Because the enterprise will be limited by many uncertain factors, whether from the enterprise itself or external, will affect the development of tax planning and the actual results. Then, this paper is from the limitations of tax planning, analysis of the enterprise in the planning process should consider the problem of the problem.