Study On Tax-Planning Of S Chain Retail Enterprises

With the modernization process of domestic commodity circulation industry accelerated, the retail chain enterprises play a more and more important influence in China in the field of commodity circulation. They presented a development pattern of "multi industry, multi-level", and have character of commodity coverage, short business cycle, various ways of management etc. However, as the fully open to foreign investment of domestic retail market, they are facing more intense competition. In this case, the domestic chain retail enterprises must change the extensive development mode which pursue scale growth as the goal, and enhance their core competitiveness by improving the management level and reducing operating costs. While tax planning is an important means to strengthen the cost control and to enhance competitiveness of chain retail enterprises. S retail chain enterprise as a typical commodity circulation enterprises with chain supermarkets and department stores as the main retail, and make wholesale and retail in one, the heavy tax burden and low profit has become an important factor hindering the rapid development of it. Making the tax planning of S retail chain enterprise, on one hand, can effectively reduce the tax burden of enterprises, increase the financial income, achieve the purpose of maximizing profits; on the other hand, has certain reference function to the other commodity circulation enterprise tax planning research.Combined with the actual situation of commodity circulation enterprise tax planning, firstly, this paper conducted in-depth research and analysis to financial and operating status and the tax situation of the S retail chain enterprises. Secondly, make tax planning to the S retail chain enterprises in the value-added tax, " replace the business tax with a value-added tax ", and enterprise income tax for the main business from the two aspects of tax planning space and the planning measures. Among them, the value added tax planning point is special promotions, sell behavior, supplier selection, purchase of fixed assets, procurement of income; " to replace the business tax with a value-added tax " planning point is mixed sales; and enterprise income tax making tax planning to choose business organization form of new stores and to the handling of entertainment expenses. Finally, make an expected effect summary for the tax planning of S enterprise from two aspects of tax saving effect and the ascension of financial management level.