Research On Tax Planning Of Liquor Industry

Along with the degree of marketization, attaches great importance to and implementation of tax planning to strengthen the government function, perfect the market economic order,promote the transformation of government functions, optimize the tax planning mechanism, to realize the economic lever function of tax is of realistic significance as well as the national macroeconomic regulation and control goal.In addition, the expansion of business scope and the increasing of tax-related matters, combined with the complexity of the tax policy in our country, heavier the enterprise tax burden. The tax planning as an important part of enterprise strategy management involved in all aspects of production and operation of an enterprise. Enterprises should learn to accept the tax planning, strengthen the taxation management, actively looking for ways to deal with the current tax environment, through reasonable tax planning within the scope of the tax law allows to reduce tax cost. Tax planning to value the assets of the enterprise, realize the profit maximization, sustained steady development is of great significance.The purpose of this article is through the introduction of the concept of tax planning,the characteristics, the difference between the planning principle,and tax evasion,and by the method of reference case analysis shows that the importance of tax planning for enterprise, eliminate misconceptions people know, accept and pay attention to tax planning, complying with the policy of government guiding,adjusting economy,trying to stand in the perspective of government and enterprise win-win, in does not violate relevant laws and regulations of the country, and fully embody the rights of the enterprises at the same time increase the profit of enterprise, to achieve strategic goals.This article is divided into two parts, a total of six chapters. The first part is the theory part of the tax planning, is the concept of tax planning, this paper introduces the basic principle and characteristics of the planning, lay theoretical basis for this article. The second part is in the first part, based on the theory of tax planning how to use in combination with the case as an example, and through the planning before planning after the change of the tax payable highlights the role of tax planning.The first chapter is the introduction.Introduction about tax planning research status at home and abroad, this paper research background and significance, research ideas, methods and main content, and the paper innovation place.The second chapter,Corporate tax planning agent and feasibility analysis. This part is divided into five points, tax planning and its significance, the motivation of tax planning, the principle, the feasibility analysis of tax planning and the steal, the difference between tax avoidance, as to lay a theoretical basis for the full text. The third chapter, the causes of the formation of tax planning.Any thing has its reasons for existence and development, here I am, from the perspective of enterprise external environment factor two aspects to introduce tax planning how to exist and develop.The fourth chapter. Overall introduction of liquor-making industry in China tax planning: environment, the necessity and feasibility analysis. Even if the enterprise has the right to tax planning, tax planning development still to be on the premise of enterprise’s environment and also is to be carried out in certain environment, enterprise should put the tax planning in the macro economy environment. In addition, this chapter also introduced by large listed companies tax data, the necessity of the implementation of tax planning, tax planning and the feasibility of the commonly used methods of tax planning.The fifth chapter.Improve the level of our country liquor industry enterprise tax preparation of counter-measures and suggestions. The fourth chapter puts forward the problems, puts forward the purpose is to solve the problem, this section is based on I see think of, to solve the problems existing in the current topic.The last chapter. Summarize. Through the case, listed huakang liquor part of the production and operation process, surrounding the production and business operation process planning advice, planning before planning after comparison shows that the tax planning in the high taxes of liquor-making industry.Contrast from the perspective of enterprise, in case the way bring considerable benefits for the enterprise tax planning, this paper expounds the operation mechanism of tax planning, and its operation mechanism and enterprise strategic goals consistent, closely related with the enterprise, its action can be seen, is an important part of enterprise strategy management.