Tax Planning Of Shenyang WD Cinema

Our country is in the economic transition stage. It needs to develop the tertiary industry of smaller energy and resources consumption, especially the modern service industry. In recent years, with the rapid rise of the cinema, it seems to have played an important role in the development of modern service industry. In addition, to achieve healthy and sustainable development of the economy, we must promote the comprehensive development of Chinese economy, politics, culture, society, and theaters. The cinema is one place of film screenings, theatrical performances, education and other cultural consumption. It played a pivotal role in the spread of civilization, driven economy, universal education, enrich spiritual life and adding to the entertainment. It is an important aspect of the cultural life in the people’s growing indispensable.As the changes and rapid development of market economic, people’s spiritual and cultural pursuit is also increasing. Therefore, a large number of cinemas began to go into people’s vision gradually. In the cinema, people can have visual enjoyment and mental relaxation. From920million RMB at the box office in2002until now, in the11years, the Chinese film box office increased by18.5times. The average annual growth achieved39%, which keep ahead in the world. With the increasing income of the cinema, the enterprise began to turn their attention to how to increase profits and reduce taxes. Therefore, how to conduct a reasonable tax planning is very important.The innovation of this thesis is that:It is the first to treat the cinema industry as the view of tax planning. Select the representative WD cinema industry as planning objectives. It has kinds of planning methods. The thesis selects Shenyang WD cinema as an objective. In a variety of taxes required to pay, selecting the three most important representative of the taxes be planning:sales tax, value added tax and enterprise income tax. In terms of sales tax, it will apply means of "Application of promotions""consumption ratio adjustment","split the form of business organization" and "decompose turnover ". In terms of VAT, it will apply means of "buy one sale one" and "bundling sales" for tax analysis. In enterprise income tax, it will apply means of "the point of entertainment","the clever use of business promotion expenses","fixed assets depreciation" and "inventory planning". The thesis selects different angles to analyze the tax planning. Provide more planning methods, analysis and comparison, to find a more suitable cinema planning program. Through tax planning, maximize the interests of enterprises and enhance the purpose of Shenyang WD cinema industry competitiveness ultimately. Finally, Integrated all planning approaches and summarized financial aspects of WD cinema. Through the tax planning, assessed income, listed some problems and risks that appearing planning, and how to avoid these problems, deepening the significance of WD cinema tax planning.