Research On Tax Plan Of Promotion Business Of Y Retail Enterprise

With the development of market economy and competitive external environment,the tax planning of retail business is more important.The main purpose of this study is to try to explain and solve some common problems in the tax planning of the current retail business in the promotion business through the research on the tax planning of the sales promotion business of Y retail enterprises.According to the characteristics of the subject,comparative,empirical and case analysis are used in the research methods.First of all,this paper studies the domestic and foreign literature of the tax planning of promotion business,and finds that most of the scholars' tax planning research on the promotion business is in the tax avoidance,and the lack of comprehensive consideration of the impact of tax and accounting net profit on the enterprise.Then it introduces the concept of tax planning,the definition of retail business,the definition of sales promotion business and the common ways of promoting sales promotion,briefly introduces the accounting and common methods involved in the promotion mode,and analyzes the feasibility of the tax planning of the promotion business.Secondly,this paper introduces the basic situation of Y retail enterprises,the main promotion methods involved and the tax situation of the Y retail enterprises,and analyzes the current tax related status of the Y business promotion business,the current tax planning method of the current promotion plan and the problems existing in the Y enterprise in the promotion business tax planning.Then according to several major promotional methods involved in the daily Y business,the design of tax planning is carried out.The design of tax planning scheme with feasibility and operability is put forward,and the effect of tax planning before and after sales promotion is compared and analyzed,including the comparison and analysis of the tax planning before and after the single sales promotion business.And the comparative analysis of a number of sales promotion business lateral selection,at the same time,combined with the characteristics of Y enterprises,for the Y enterprises to find a more suitable sales promotion business plan,effectively save tax for Y enterprises,improve the economic interests of Y enterprises,so that the Y enterprises to realize the maximum value and benefit.Finally,through the overall analysis,in view of the Y enterprises in the promotion business and tax planning problems,from four different aspects of the Y retail sales promotion business tax planning suggestions for improvement.Summarize and draw conclusions,and reflect on the shortcomings of the paper and prospect for the future.