The Research On Tax Management And Planning Of The Large Retail Chain Enterprises

With the betterment of market economy system, the economy of China isdeveloping fast and steadily. Because of the development of the domestic economy,especially after China joined the WTO; many integrated developed, nationallarge-scale enterprises which have reached a certain scale have emerged. Largeenterprises are the engine of the economic development of China, a considerableproportion of the country’s fiscal revenue depends on the contribution of thelarge-scale enterprises. Compared with other domestic enterprises, business of largeenterprises is more complex, enterprise tax management and planning is moredifficult.Corporate tax management and planning is related to the survival anddevelopment of enterprises. This paper does a theoretical discussion and a caseanalysis of two aspects of tax management and planning of large retail chainenterprises. The object A company analysis in the case of this article is a large retailchain enterprise. The enterprise is in the rising period of development, as tax workers,I think tax management is particularly important to the development of the enterprise.Therefore, on the basis of the reading of the literature, a specific division is made on ACompany’s tax management and planning theory in this paper. Through the basicintroduction of A Company and the analysis of A Company’s procurement,distribution, marketing and corporate staff salary structure, the author has developed aset of tax management and planning scheme.Finally, the paper made the conclusion that when we face the enterprise taxmanagement and planning, scientific, refined taxation management pattern should bebrought into the day-to-day financial management of enterprises and has designed aset of feasible solutions. Also, the paper has made further research about quantitativeresearch of the risk degree on corporate tax-related behavior, ethical research oncorporate tax-related issues and corporate employees’ tax structure adjustment.