The Tax Planning Of BD Automobile Company

One of the objectives of financial management of enterprises is reasonable, effectivecontrol of its operating cost, and a portion of the tax is also the operating cost ofenterprises. So the enterprise is very necessary to carry out tax planning, and through thesystem of tax planning,it can reasonable, lawful, effectively reduce the tax burden of theenterprises, it can help to promote the business strategy, realize the maximization ofenterprise value. In recent years, China’s resident income level has increased rapidly,residents demand more cars, car has moved from a luxury into daily necessities.China’sautomobile market has great development potential. China’s huge auto market hasattracted foreign car companies enter Chinese market, also stimulated the development ofdomestic automobile enterprises, resulting the automobile market more competitive.Therefore, in order to enhance market competitiveness, realize the survival, developmentand profitability goals, how to reduce the cost including tax cost, become the urgent needto address the problem of automobile company. BD car company since2009enter thestage of adjustment for a period of three years, the company has a full range of ascensionin the field of technical research and development, quality control, sales channels andbrand image and so on, and carrying on the reasonable tax planning will also can reducethe cost of BD automobile company, which makes BD automobile company have talentshowing in the fierce competition in the market.The paper discusses the tax planning of BD automobile company with the methodsof case analysis. First it introduces the basic situation of BD company, including thedevelopment status of BD automobile company and tax fee, analysis of the past threeyears financial and tax situation of BD automobile company, thus obtains that the amountof value added tax, income tax and consumption tax account for a larger proportion in theBD automotive company tax amount.So it needs reasonable tax planning for this threekinds of tax; secondly, the design of BD automobile company tax planning scheme,including turnover tax planning:the choice of identity of supplier VAT taxpayer in BDautomotive company, the choice of freight in purchase and sale of goods, BD carcompany set up sales companies planning, BD car company tire purchasing objectplanning, the income tax planning of BD car company;the selection of methods of inventory valuation, the tax planning of BD car company about fixed assets depreciationand repair,the tax planning of advertising and business promotion expenses of BD carcompany, BD car companies choose different payment in merger and acquisition; At theend,the paper analyzes the risk and the countermeasures which the the BD car companyfaced in the tax planning.