Tax Problem Research Related Car Sales Business

Along with various fields in our country practice with international, China’s legal systemof tax revenue is a step by step to perfect. The update of tax system makes the role in theenterprises in the tax payment has become more and more reasonable. Each enterprise ismicrocosmic on tax planning, at the macro will be on the market structure and enterprisestructure exert a subtle influence on.In our country, many within the industry, every industry tax in the tax revenue occupiesthe important proportion. Especially the automobile industry, the real estate industry, as apillar industry of our country, the tax revenue has made tremendous contributions. Car salesbusiness as in the automotive industry the most downstream, the car manufacturing byindividual labor value, and as a result of the car sales business taxes covered by acomprehensive, business accounting is relatively complex, so this car sales enterprises as theobject of study, a detailed analysis of the car sales business in each part of the business taxtreatment methods, and the paper pointed out that tax legal system should pay attention to andhave the relevant accounting treatment planning space.Car sales company as sales for the main business of the agency, the value-added tax andenterprise income tax on the tax burden of enterprises occupy a large proportion, and involvesvalue added tax business is more and more complex. In addition to the sales and after saleservice of general business tax, enterprise should also pay attention to vehicle donated giftssuch as sales situation. On enterprise income tax of enterprise, focus on corporate income taxannual settlement, pay attention to what costs can be deducted before tax, which can only beproportional deduction, which does not give the deduction. The increase and decrease of theproject is to directly affect the enterprise income tax for the year cost index. This paper notonly introduces the enterprise value-added tax in the tax on business and enterprise incometax should pay attention to the problems and can make the tax planning, also introduced thecar sales business may involve other taxes, such as business tax, stamp duty, urbanconstruction tax, surcharge for education, and at last puts forward some on the tax policyadvice.This paper uses qualitative research methods, elaborates the car sales business taxationbusiness, and in the introduction of a more complex business uses double-entry bookkeepingin the form of intuitive on business process. Innovation is, first, summarizes a set ofapplicable to China auto sales tax operation scheme, can give the industry a system reference; second, according to the actual situation of enterprises in auto sales tax, this thesis putsforward the feasible suggestions on tax policies, without affecting the financial revenuesituation, make some preferential policies to encourage corporation.The aim of this paper is to car sales enterprises as an example, introduces the enterprise inreal business tax accounting treatment mode, for the enterprise tax activities give some adviceand reference, also for our tax research to make a modest contribution.