| Tax planning concepts, since in the mid1990of the20th century introduced intoChina from the West, have enjoyed rapid development in recent years, emphasis isincreasingly threatened by the taxpayers or use it. As China’s market economymechanism of refinement, as subjects of the market enterprise, the purpose ofbusiness is to maximize profits. There are many ways and means for enterprises tomaximize profits, tax planning is to maximize profit target in many ways one of themost important and effective ways. Tax planning is the taxpayer to achieve thereduction in market economy environment tax revenue raising and planning purposes,it is the effective means to enhance the competitiveness of enterprises.For the liquor industry, and it belongs to the tax burden of heavy industry. Inaddition to VAT, corporate income taxes, urban maintenance and construction tax andeducation surcharge, taxes, as well as a consumption tax base to pay the higherconsumption tax. Under implementation as of January1,2009the People’s Republicof China interim regulations on excise taxes excise taxes under relevant regulations,liquor and liquor manufacturing enterprises in the production of the factory’s link tocomplex tax that is paid from ad valorem20%and specific features of each kilogram0.5Yuan liquor consumption tax. For heavier consumption taxes levied, liquorenterprises through legitimate tax planning methods to reduce the tax complianceburden will stronger. Also, for existing tax laws, liquor-making enterprises there isscope for tax planning. Therefore, programmers targeting the tax planning ofliquor-making enterprises set up are of greater importance.Thesis research are tax planning and research was mainly based on specific casestudies, choice of alcoholic drinks is a private joint-stock enterprise tax planning--SGwine company. Papers according to the SG reality of the wine industry, wineenterprises and pervasive, according to relevant tax laws and regulations in force,were addressed to SG program of tax planning of liquor company, planningevaluation, conducted an analysis of possible risks in the planning process and to propose preventive measures. Discusses papers from the following areas:First chapter is from case SG liquor limited liability company (hereinafter: SGliquor companies) start with the basic information. First of all, detailed study of thescale of production and operation of enterprises. Secondly, the SG wine business ananalysis of the financial situation of the company, including: enterprise sales income(business income), other operating revenues, production costs, fees, and so on. Finally,detailing the year2013SG wine company major taxes tax situation, including:corporate income tax, three-turnover tax, property tax, urban maintenance andconstruction tax and education expenses surtax. These key aspects of tax planning intax papers.Chapter II SG wine company tax planning strategy specific programs. Throughcorporate separation, formation of enterprise group management structure; mergersand acquisitions strategy; change of gift packaging of combination products; set up aproperty management company fixed assets sales pricing plan; tax planning strategyspecific programs such as equipment repair, as described in the above six major taxplanning. Also, separate effect analysis for various programs and, finally, before andafter the implementation of tax planning of enterprise’s tax situation compare plannedresults found for enterprise tax.Chapter III SG risks and prevention of tax planning of liquor companies.Corporate tax planning is at risk in the process. Articles in the first part of planningfor possible risk, targeted preventive measures were put forward in the hope ofmaking planning more realistic, feasible.The fourth chapter presents conclusions and recommendations. Implementing taxplan summarizing the overall tax situation before and after the programs, andrecommended that in the course of tax planning should be taken to collect timely andaccurate information, tax planning and business development, the overall tax burdenof choice. |
