Management and Research of Enterprise Tax Planning under the Background of Information Age

Abstract

With the improvement of the tax law and the increase in the cost of tax evasion, taxpayers’ legal awareness is getting stronger and stronger. This article mainly discusses the management of corporate tax planning under the background of the information age. Use data mining technology to achieve diversification of access methods and transparency of information access. If the company responsible for sales is located in a country or region that levies high income taxes, in this case, in order to reduce the tax burden, the company can establish branches in other countries and regions with lower income tax rates, making it should The profits of companies in high income tax areas can be effectively transferred, so that the total income tax payable by the company will be reduced, reducing the cost of taxation for the company. Companies can use commercial discounts when carrying out sales activities to reduce the value-added tax burden that companies should pay. After the enterprise reformed its tax planning, the value-added tax rate changed from the original business tax rate of 5% to 6%. This research is helpful to the reasonable planning of corporate taxation.