Research On Tax Planning In Delmer Company

The automobile industry is one of the key industries in China's national economy,which is extremely advantageous in promoting productivity progress and other fields.Auto parts belong to the fundamental premise of this field,is to help the vehicle industry to get a rapid development of a key.However,at present,China's overall production capacity in the field of auto parts is not high,and the control is not in place.In terms of cost control,due to the continuous sublimation of the whole vehicle price war,the cost pressure continues to tilt towards the parts,and auto parts companies will face a very severe test in terms of cost management.Scientific tax planning can not only help auto parts companies get better progress,but also help improve the layout of the automobile production field.The main body of this paper is the tax planning of the automobile production company,taking delmer enterprise as the object of analysis,specifically describing the current operation of the enterprise,and using the method of combining qualitative analysis and quantitative analysis to analyze the tax planning space of delmer enterprise and whether to carry out the planning.Integration related to the fiscal and taxation policy,using the method of field investigation and research,industry,regional comparison method on the enterprise tax burden and tax planning analysis,concrete analysis of del's company internal and external environment and tax planning for tax planning management,using the SWOT method to clear the business scope of tax planning and key points,and then from the enterprise specific investment and financing affairs,manufacturing processing affairs such as Angle as the breakthrough point,to optimizes the enterprise existing tax planning scheme and application,In the following part,the author makes a reasonable study on the implemented scheme by referring to the operation information of the enterprise and the changes of tax burden and other aspects before and after optimization.Combining the industry status quo of delmer with the operation status quo of the enterprise,the corresponding tax planning scheme of investment and financing activities,commercial activities and other activities of the enterprise is worked out,so as to provide a relatively standardized tax planning table for the enterprise of delmer and bring convenience to the financial supervision and operation status of the enterprise.Finally,in view of the specific situation of the enterprise,the tax planning scheme may face a variety of risks and treatment methods.The specific idea of this paper is to firstly analyze the basic situation,main business,financial status and industry status of delmer company,and then analyze the internal and external environment of the company.On this basis,SWOT analysis is conducted on the tax planning of delmer company to determine the room for improvement of the company's tax planning scheme.Next by analyzing del's corporate investment,financing,tax planning and specific activities include asset management,supply channels,the problems existing in the production and processing,contract management,and from two aspects of internal and external system of the analysis of the causes of these problems,and again on the basis of tax planning from four aspects to del's company effect optimization design,one is optimizing del vision of corporate investment,financing tax planning scheme;The second is to optimize the tax planning scheme in the production and operation activities of delmer company;Third,optimize the company's other business activities of tax planning scheme;Fourth,the corporate tax planning optimization program before and after the implementation of the overall level of tax analysis.The analysis results show that the optimal scheme can be adopted.In addition,the hidden problems in the plan are put forward,and according to the size of the problem developed a series of solutions,in order to provide some reference for other enterprise tax planning.