Tax Analysis And Planning Of Retail Enterprise Promotion

With the increasingly fierce market competition, and as the entry of foreign retail companies such as wal-mart, carrefour, retail enterprises to homogeneity in the commodity market competition, can only take away, discounts, promotions and other promotions to attract consumers, and to stimulate sales. Therefore, promotion become retail enterprise current common methods for sales. Promotion means of a variety of forms, but whether to take that kind of form, but as an enterprise, in the final analysis, are all in the pursuit of profit maximization, enterprise want to maximum effect. On different ways of sales tax law regulations, determines the enterprise in the process of seeking to maximize their benefits, tax to become an important link of cannot be ignored. Although there are many factors affecting the effects of promotion, such as consumer psychology, financial management level, etc, but the tax revenue as a direct relationship to the enterprise profits how many soldiers, become a retail enterprise in the choice can not be ignored when the promotions.Tax law has a strong timeliness, and as economic activity carries on the corresponding adjustment and supplement of retail enterprise promotions tax analysis and planning, this article according to the latest adjustment of the tax law and regulations in recent years, pay attention to the combination of theory and practice of tax planning, to retail enterprise tax analysis commonly used promotion methods, in on this basis, explore the tax planning scheme, combined with the specific case in real life, to explain tax analysis and planning, make the planning scheme is more close to reality, is feasible.Retail enterprise promotion way of tax in the third chapter mainly analysis and planning promotions tax tax planning in the fourth chapter analysis and promotions. Through the definition of retail enterprises in the second chapter and define the way of promotion, analyzing the tax and planning for specific definition of object first. On this basis, combined with the relevant provisions of the tax law, combining with the case of the commonly used types of promotions tax analysis, on the basis of comprehensive analysis, put forward the planning scheme, help enterprises to choose the best promotions. Finally, points out possible risks in tax planning, and proposes the corresponding measures to protect against it.