| After entering the 21 st century,the automobile,as an increasingly popular means of transportation,has a strong momentum of development.The automobile industry plays an undeniable role in promoting economic growth and stimulating domestic demand.As a market with strong demand for automobiles,many foreign automobile brands have entered China one after another,increasing the competition in the domestic automobile industry.In order to improve the competitiveness of domestic automobile industry,occupy a certain market share and better integrate into the world economy,it is necessary to reduce certain costs and improve the core competitiveness of domestic automobile enterprises.Tax planning is a necessary choice for enterprises.Reasonable and effective tax planning can save a lot of money for enterprises,improve their profits and provide full competitive advantages.As an automobile enterprise with a profound history in China,YQ automobile limited liability company is a large-scale automobile enterprise integrating production,sales and research and development.Its business and tax payment are representative.Selecting YQ automobile limited liability company as a case study,this paper provides ideas for the reform and development of China’s automobile enterprises.Through to the related tax YQ automobile limited liability company.according to the disclosure of annual report and financial report,to understand its overall fords the tax situation,using the chart method,comparative method,case analysis,etc.,combining with the country’s latest fiscal and taxation policies,the actual business of the company for the design of tax planning scheme,improve the ability of the company’s tax administration,reached on the premise of laws and regulations of the country,cut costs and increase profits.This paper adopts the method of combining tax theory with cases to make the tax planning of value-added tax,enterprise income tax and consumption tax for YQ automobile limited liability company.The main content of this paper is as follows: the first part is the introduction,introducing the research background and significance,research content and methods,main innovation and deficiencies.The second part is the company’s basic situation and tax-related situation,including the basic operating situation,financial situation,tax-related analysis,the necessity of tax planning.The thirdpart is the design of tax planning scheme.Firstly,the VAT tax planning is carried out from three aspects: supplier identity selection,operation method and sales method.Secondly,from the establishment of sales branch,to barter two aspects of the tax planning of consumption tax;Finally,from the expense,income,tax preferences three aspects of corporate income tax planning.The fourth part is about risks in tax planning,such as management risks,risks of ignoring planning costs,risks of macro-environmental changes,and risks of deviation in tax administrative law enforcement.The fifth part deals with the planning risks from the following four aspects: the overall grasp of tax laws and regulations,the implementation of tax policies,the compliance with the principle of cost-effectiveness,the emphasis on enterprise cost-effectiveness,the scientific design of planning plans,the comprehensive measurement of planning plans,the strengthening of communication with tax authorities,and the creation of a good relationship between tax enterprises.In this paper,the following conclusions can be drawn: under the premise of complying with national laws and regulations,by combining with the actual situation of the company,YQ automobile limited liability company can make a plan to reduce the tax burden of the company,delay the payment of tax,and improve the competitiveness of the company.But tax planners should pay attention to the risk of prevention,so as not to bring greater losses. |
