Research on Collaborative Optimization of Enterprise Accounting and Tax Planning under the Background of Tax Reduction and Fee Reduction

Abstract

Tax reduction and fee reduction have become a core lever of China’s proactive fiscal policy, forming a policy system centered on VAT credit refunds, additional deduction of R&D expenses, small and micro enterprise tax incentives, and “ six taxes and two fees” reductions. However, the transformation of policy dividends into operational efficiency depends not only on policy coverage but also on standardized accounting, accurate tax-policy adaptation, and compliant planning. This study analyzes the coordination between enterprise accounting and tax planning under the tax reduction and fee reduction background. Through questionnaire surveys and field interviews across enterprises of different industries, scales, and regions, the study identifies key pain points: extensive accounting systems, weak voucher management, passive policy adaptation, insufficient professional planning, lagging pre-planning, fragmented data sharing, and weak cross-department collaboration. It proposes a collaborative optimization path integrating business, finance, and taxation, with emphasis on substance-over-form compliance and full-process risk control. In digitally connected fiscal systems, wireless data security, electromagnetic information infrastructure, and reliable platform interoperability support accurate reporting and planning. The results provide practical guidance for enterprises to release policy dividends lawfully and efficiently.