Author(s)

Chen Li

Corresponding Author

Chen Li

ABSTRACT

The quality of tax planning work will affect the economic benefits of enterprises and thus have a certain impact on their comprehensive competitiveness. In the three plenary sessions of the 18th Party, not only the future reform path of China was formulated, but also the curtain of systematization, integration and sustainable reform in China. At the same time, it was clear in the conference that fiscal and tax reform is an important breakthrough for China's comprehensive reform. Enterprises should follow the direction of fiscal and tax reform and do a good job in tax planning to improve the economic efficiency of enterprises. This paper expounds the principles of tax planning, analyzes the characteristics of new fiscal and tax reforms and the contents of new fiscal and tax reforms, and studies measures to improve the level of tax planning work.

KEYWORDS

Grasp, enterprise, fiscal and tax reform direction, tax planning