Tax Planning Study On Chinese Retail Enterprise

After Chinese retail enterprise is open to the world, foreign retail enterprises pour into China with their might economic power and advanced management skill, gradually constricting our native retail enterprises'room. In this situation, State Depart held a national currency meeting in Beijing, elevating"currency priority"theory to be a national policy, which shows Party and State Department's highly regards towards the currency issue.At the present time, Chinese retail enterprises are in their survival crisis, under the double impact of intrinsic economic mechanism for making advances and extrinsic impulsive force, they should actively change the operating modes, and to run out with an intensive management. Therein, the effective plan towards tax plays an important part. Accordingly, to study the tax planning of retail enterprises from the aspect of strategic management is practically important and urgent.On the other hand, most of the documents available are limited in the items of tax planning, and little has been done to combine the professional characteristics to deal with the tax planning from the angle of enterprise strategy management. Accordingly, the author will attempt to probe into the issue of tax planning of retail enterprise in China from the angle of enterprise strategy by the means of both norms and empirical study, based on his own experience as a taxation agent these years. Theoretically, this is also a cross and coalescence discipline adventure.This paper includes six parts:Part 1: probing into the strategy position of retail enterprise in national economy, the problems and solutions of domestic retail enterprise, the characteristic and meaning of retail enterprise tax planning, the items of taxations covered by retailed enterprise and the space of tax planning.Part2: probing into the tax planning of the retail enterprise strategy management so as to have tax planning towards address selection, stock, delivery, storing, distribution and profit in the course of management, in which way the maximum value is realized through the cut of management cost and integrate competition of the company is enhanced.Part3:probing into the tax planning of financing and distribution of profit during the retail enterprise financial strategy.Part4:probing into the tax planning of manpower resource in the retail enterprise. Throuth the tax planning of the retail enterprise salary, the management system that"double win"of company and staff which is competitive extrinsically and indemnificatory intrinsically.Part 5: probing into the tax planning of retail enterprise globalization.Part6: probing into the effective management of retail enterprise tax planning. Firstly to put forward the definite orientation and principle; then to discuss the fundamental procedure and process of tax planning; finally to analyze the main problems of domestic retail enterprise tax planning, and the correspondent solutions are offered.This paper has two creative ideas. One lies in the combination of the theoretical tax planning study and practical company management in the frame of tax planning study based on enterprise strategy management, extending the tax planning research view from the financing field to management field. The other creative point in this paper is that the author pertinently probing into the application of tax planning skill in the selection address, purchase and sale and delivery and store, and derivative business of retail enterprise. The tax planning skill is widely used with straightaway exemplification and the general rules drawn from the examples.