The VAT Tax Planning Case Study In XX Branch Of Pang Da Group

In recent years, the rapid development of the automotive industry attracts a large number of private capital and foreign capital, resulting in the industry more competitive. Under fittest survival pressure, the tax burden heavier car companies must be tax planning, and reduce the tax burden, thereby reducing costs, increase market competitiveness and achieve sustainable development in the fierce market competition. VAT revenue source occupies a pivotal position in China’s financial, but also the automotive industry considerable influence a tax. Therefore, enterprises in the grasp of VAT tax policies and regulations of the premise, full selection and use tax incentives conditions and applicable tax provisions, the enterprise should pay VAT on the business aspects of tax planning based on actual operating conditions, it can alleviate to some extent, financial pressure, reduce costs and gain an economic advantage, for the improvement of enterprise management, and enhance their overall competitiveness is important. However, in this type of business, due to personnel management and financial planning awareness is not strong, professional quality is not high, leading companies in the business process, there are still many aspects of tax planning and not planning unsuccessful phenomenon, which caused the high overall tax burden, the risk of the presence of the planning process.The basic idea of this paper is "Case Description- Case Study- Suggestions". The logical framework is "Problems- Causes- Solutions". The research methods of this paper are literature research, case studies, etc.. The paper uses an automobile company- XX branch of Pang Da Group as the case, and have a detailed, in-depth qualitative and quantitative analysis of its VAT tax planning.This paper mainly for the following five sections:The first part is an introduction. Mainly introduces the background, research purpose, significance, research methods and content.The second part describes the case. First, this paper selected cases companies make a brief introduction, overview of a large automobile trade group and that XX branch, as well as its status quo of tax planning, and then put forward the case to reveal the four companies in the VAT tax planning aspects of the problems and insufficient to provide background information for the following analysis.The third part is the case analysis. On the basis of relevant theories, the second part of the presentation of the case for the introduction, the specific issues raised VAT tax preparation offices XX exist in the work, the use of qualitative and quantitative methods in-depth analysis of the causes of these problems, for the following provide the basis for recommendations.The fourth part is the suggestions and countermeasures. Proposed new planning scheme for the existing tax planning issues XX division and to compare their existing planning program; the reason for the problems raised some reasonable improvements.The fifth part is the conclusion. The full text mainly summarize and clarify the research article in the actual work role and significance.Based on the branch of a large group XX-depth research and analysis, planning programs and made a number of suggestions. In accordance with the results of this study, companies can greatly reduce the tax burden, to get more economic benefits, can further maximize the value of the company.