The Research In Vat Tax Planning Of Hunan The National Auto4S Store

In recent years, the rapid development of the automotive industry blowout and theautomobile market supply and demand booming good momentum. At the same time, goodprospects for development also contributed to the car sales industry initiative to enhance theirown image, to provide consumers with more considerate of one-stop service to get moreeconomic benefits. Then automobile4S sales shop came into being. Therefore, science andlegitimate tax planning means which let the car4S sales enterprise funds bring a greaterincome and resist risk gradually got attention from automobile4S sales shop. But,4S shop carsales of these enterprises, whose own awareness of tax planning is deficient, confused taxavoidance with tax evasion, resulting in high tax burden of enterprises and high business risk.If such enterprises can make full use of the optional tax conditions and tax incentives, whichcan get tax savings interests, optimize enterprise investment direction and product mix toimprove business management, they can improve production efficiency to enhance overallcompetitiveness.It is tax planning for car4S sales industry status quo in this article and select a large classof types of taxes in this industry---VAT. In close connection with the current China’s tax lawsand regulations, Hunan the Guolian4S car franchise stores aided analysis of the automobileVAT. Based on inspection on a large number of domestic value-added tax laws andregulations, the author analyze the business activities of the League of Nations4S car shopsone by one to gain the maximum tax saving benefit. and ultimately the tax planning objectives.At the same time, the author found some weak management in enterprise VAT tax planningand some of own thinking and recommendations from VAT practices and other aspects of theenterprise and specific problems in the company be proposed, hoping to help the futuredevelopment of the Hunan Guolian4S store.