Research on the Present Situation and Development Path of Enterprise Tax Planning

Abstract

This paper aims to discuss the present situation and development path of enterprise tax planning. By summarizing and analyzing the existing literature, it is found that the main characteristics of current enterprise tax planning include: the application of various planning methods, the avoidance of tax risks and the guarantee of legitimacy. At the same time, there are also some problems, such as the complexity of planning means, the change of tax policy and the difficulty of implementation. In view of these problems, this paper puts forward some development paths, including improving the compliance and standardization of enterprise tax planning and strengthening the supervision of tax collection and management. These measures are helpful to promote the healthy development of enterprise tax planning and the sustainable development of economy and society.