The Research On Tax Planning On Automobile Industry Technology Innovation

Automobile manufactory as major supported national industry has very high industrial relevancy, and it promotes the development of related industry. At present, the guidelines of the development of national high-technology shows that we should suppert developping the automobile industry. This paper systematically studied tax planning on automobile industry technology innovation from theory and practice There are four parts in all . The first part illustrated the background of the paper ,the conception of research object and industry characteristic . And it introduced relevant aspects research results, research methods and research structure briefly .the second part introduced the tax burden level of automobile manufactory and the developing condion of tax planning activities , from analysing the tax rate of the main tax categories and the factors effected on tax burden rate of automobile manufactory.The third part is the key part. It introduced the process and method of the tax planning ,and it discussed the tax planning schemes of automobile manufactory ,according to specific conditions of automobile industry technology innovation.The forth part is about a synthesis case of automobile manufactory . It studied that automobile manufactory could obtain tax interests from analysing the enterprise tax risk and planning practical transaction.This part is the specific application on tax planning method of the third pat.