Tax Planning Scheme Study Of XA Catering Company

As a kind of common service business, catering industry of course is very important to the development of national economy. In our country, there are a large number of restaurant chain enterprises with wide range of services, the tax amount is huge, so they play a very important role to increasing revenues. Along with our country tax system gradually establish and perfect, food industry tax will also be more standardized. On the basis of in accordance with relevant national laws, as much as possible to reduce the tax burden for the firms, has become a current hot research topic. There is no denying the fact that money is the foundation of enterprise development, both purchase machinery,equipment and expand the scope of business, or increase the labor force, all need a lot of money, this is an essential link. At the same time in another way,the enterprise capital expenditure is huge, and money are not equal, even for food and beverage industry, for the need of safe production, some day there is no consumption of food may be processed directly, the greater part of the expenditure of capital outflow. Managers use various efforts to reduce the spending of the above, such as using more advanced technology and equipment or to plan production mode innovation. But for the tax legally clear constraints, enterprises can only by studying the theory of tax planning, the possibility of looking for planning space, minimize tax expenditure. In China, the enterprise tax burden is heavy, sometimes up to one-third of enterprise net profit, after deducting the necessary expenses for materials equipment and labor force,the enterprise the profit is not much,seriously affected the enterprise the enthusiasm of their own development. So if without violating the national policy on the basis of, through the tax planning to reduce the corporate tax expenditures,undoubtedly has important significance for the enterprise,it will also play a guiding role to the industry development. In addition savings can also be used to the expansion of enterprise production and operation, kill two birds with one stone of it.This paper focuses on innovations in the following aspects: such as standing in the catering industry point of view, for the first time carries on the detailed tax planning; On the choice of planning goal, selected the W city restaurant industry has typical significance of XA catering company as the research object; In terms of the choice of tax,the main consideration is the comparison of the value-added tax and enterprise income tax of two common types of taxes, the significance of planning is more clear, also has more universality in apply. In terms of value added tax, involved in the planning of the sales and purchase object; In terms of enterprise income tax, general idea is very simple,in the mode of operation is to use the preferential tax policy, and focuses on using the tax-efficient technique, such as the calculation can be deducted pre-tax expenses will increase the amount of expense deduction, or for those who didn’t limit the reasonable expenses,by means of the law to allow for ascension, increase the operating cost can be deducted. According to the tax planning of XA catering company, it helps to realize the maximization of the corporate interests and XA catering industry competitiveness.Finally, comprehensive the above planning method to XA catering company’s financial analysis, with the actual operation data, we can evaluate the benefits for the firm. In addition, we also deal with some of the problems in planning and risk thinking, concrete Suggestions about how to avoid these problems, so that the XA catering company tax planning behavior continues.