F Wine Industry Company Consumption Tax Tax Planning Research

Liquor is brewed with food as the main raw material for production.It is related to food consumption and production safety.Therefore,the country has always imposed strict restrictions on it.China's liquor industry,in addition to other industries need to pay VAT,corporate income tax,urban construction tax,etc.,also need to add a consumption tax,and the consumption tax tax burden up to more than half of the total corporate tax burden.Coupled with liquor companies have their uniqueness,taxable products are more,and the tax rate structure is not a single,with diversity,resulting in the difficulty of tax planning for liquor consumption tax companies.Therefore,the issue of tax planning for consumption tax of liquor companies has gradually become the focus of the company.In order to enhance the competitiveness of liquor companies and maximize the value of corporate finances,it is imperative that taxation of consumption tax be made.This article's research object F wine company,is a professional production of liquor products led enterprises.With the continuous development of enterprises,the amount of consumption tax paid also increases year by year.In 2017,the proportion of taxation of consumption tax in total tax revenue reached 56%,which is the most paid tax for F liquor companies,and it is also the most urgent need for F liquor companies.The important objective of carrying out tax planning.This article mainly adopts the literature research method,collects and arranges related theoretical knowledge of tax planning,provides theoretical support for specific plan design,and also adopts field survey methods to understand the company profile,financial profile,and tax status of F Wine Company.Consumption tax burden.Four links have been found for taxation of excise tax,and a reasonable selection of processing methods has been proposed,ingeniously arranged packaging materials,correctly handling the transfer of wine products,careful planning of production and marketing cooperation and sales organization separation,making full use of independent pricing rights,and appropriate adjustment of products.The structure of six specific planning methods;then using case analysis method and comparative analysis method,compared the actual effects of F wine company's main business in 2017,the results showed that if taxation was made before the economic business occurred before the consumption tax Planning can save taxes.Finally,the taxation plan for consumption tax can be successfully applied in F wine companies.From the four perspectives of organization,society,technology,and system,corresponding safeguard measures are proposed.In the above-mentioned visual comparison manner,the F Wine Company was guided to pay attention to taxation behaviors,and tax planning,especially consumption tax planning,was introduced into corporate financial management as soon as possible.Under the premise of legally paying consumption tax,enterprises were helped to reduce the negative pressure on consumption tax.