Research On Tax Planning Of L Wine Company

Enterprises are the main body of the market,to achieve profit maximization is the main purpose of its business.Through the tax planning approach is one of the very effective way to increase profits.Reasonable tax planning is the enterprise in the current national regulations and policies of the tax law.Pre-planning to corporate financial business activities,reasonable to take the appropriate tax planning program,and to reduce the tax costs,so as to achieve rapid development of enterprises and to maximize the interests of the whole enterprise target.The liquor industry is a long history of traditional manufacturing industry in China.The development of the industry is limited by the relevant tax policies of the state.It is one of the industries with higher taxation costs.In addition to paying VAT,corporate income tax,urban maintenance and construction tax and education surcharge tax,but also to pay in accordance with the current 20% AD valorem rate and 1 yuan / kg from the amount of taxable high standard consumption tax.L Liquor Company as a liquor as the core industry of small and medium-sized manufacturing enterprises,the development of the external and its environment more and more serious.The current reduction in tax costs is to improve the company’s market competitiveness and promote its rapid development of the primary way.Therefore,in this paper,on the L wine company to carry out tax planning research and design for its tax plan.This paper consists of four parts:The first part is composed of the first chapter,is the introduction part,briefly describes the research background,purpose,significance,domestic and foreign research status,research content and method.The second part is composed of the second chapter,introduces the concept and characteristics of tax planning,the basic theory of tax planning,and the main technical and basic steps of tax planningThe third part is the core content of this article,which is composed of the third chapter to the fifth chapter.The third chapter introduces the levying level of L Liquor Company and collects the tax data of the industry.By using the comparative analysis method,L Liquor Company tax level is higher.The fourth chapter is based on the company’s business links,the design of tax planning specific program;the fifth chapter is the application of the program and analysis of the planning effect of the project,the taxation of the company’s tax management,And proposed L Liquor company in the implementation of the planning program when there are some conditions and problems.The last part consists of the sixth chapter,which is the conclusion of the proposal and the conclusion of the article.