A Study On The Essentials And Methods Of Tax Planning For Consumption Tax In Liquor - Making Enterprises

As taxable consumer goods, white spirit’s major raw material is mainly grains.Production and marketing of white spirit are related to national food security, therefore, the government has been laying a heavy tax upon all kinds of white spirits and setting limits on the development of the industry. The government has been levying higher taxes on the consumption of white spirit since the start of liquor consumption tax. Moreover, the complicated consumption tax structure makes tax planning more difficult. Therefore, tax planning of liquor becomes a concerned issue in liquor enterprises. More importantly, the expenditure of consumption tax accounts for more than 50% of the unified tax burden of white spirit enterprise, so it can be seen that it is an inevitable choice for white spirit companies to make tax plans of consumption tax, so that the competitiveness of enterprises can be improved and the profit can be maximized.The thesis takes white spirit enterprises as study subjects, applies the methods of generalization and summarization, comparative analysis, judgment and deduction as well as regression equation, and aims to investigate key points and methods of the consumption tax planning in liquor enterprises according to the characteristics, problems and complicated tax structure of current heavy consumption tax. The author divides this thesis into four parts.Chapter One is the introduction which introduces the background information, purpose,significance, methods and technical route of the whole thesis. In this part,the author summarizes the definition and basic approaches of tax planning according to the analysis of related domestic and international information. Chapter Two states the conditions and requirements of consumption tax planning in white spirit enterprises. In this chapter, the author organizes the policies of the law on tax consumption in the recent years and calculates the consumption tax affairs of different liquor enterprises with questionnaire method. After choosing specific enterprises, the author measures consumption tax burden level on the basis of related economic indexes and statistics of the questionnaires, and estimates the consumption tax affordability of the enterprises with regression equation. Meanwhile, this thesis dissects tax risks of liquor enterprises to stress the necessity of tax planning. Chapter Three stresses on the design of the key points in all the key links of consumption tax planning in liquor enterprises, and analyses the necessary key points in the crucial tax links such as purchase and production. Chapter Four ismainly about the methods and applications of consumption tax planning in white spirit companies. This chapter provides a summary of general methods of tax planning and main methods of consumption tax planning in liquor enterprises, and applies the methods into the following four specific consumption tax planning activities: outsourcing affairs, alcohol product distributing business, wrappage flow and special transactions. Chapter five comes to the case of efficient consumption tax plans according to the scale of operation and financial position of Green Health, and gives effective suggestions to the problems in tax planning.