A Brief Discussion on Value-Added Tax Planning for Enterprises

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Management Science and Research

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ISSN Online:2326-8727

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A Brief Discussion on Value-Added Tax Planning for Enterprises

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Author: Fang He

Abstract: Against the backdrop of global tax system digital transformation and China's “Golden Tax Phase IV” administration upgrade, Value-Added Tax (VAT), as the country's largest tax category, has undergone three major reforms that delivered significant policy benefits to enterprises. However, businesses still grapple with challenges such as tax burdens, heightened compliance risks, and technical gaps. Consequently, it is imperative for enterprises to explore legal and compliant strategies to reduce tax liabilities and compliance risks, which are critical to their sustainable development. This paper systematically analyzes optimized pathways for corporate VAT planning through taxpayer status selection, supplier choices, tax calculation method preferences, and tax incentives. By examining typical cases, it proposes actionable planning frameworks to achieve rational tax burdens and provide enterprises with practical optimization solutions.

Keywords: Value-Added Tax (VAT); Tax Incentives; Tax Planning

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