Research On Tax Planning Of B New Energy Automobile Company

With the rapid development of the world economy,the demand for energy is increasing day by day,and environmental pollution and climate change and other issues follow.In order to alleviate these contradictions,all walks of life have taken energy saving and emission reduction as an important magic weapon to enhance market competitiveness,especially in the automobile production industry,the State encourages energy-saving and environmental protection new energy vehicles to replace traditional vehicles.However,the emerging new energy vehicle industry is facing a series of problems,such as excessive investment in fixed assets,heavy tax burden,and difficulty in obtaining return in the short term,which leads to the lack of development funds and so on.Driven by the macro social development background of energy crisis and environmental pollution pressure and the practical need of micro reduction of enterprise production cost,this paper takes b new energy automobile company as an example,analyzes its current situation,reveals the necessity and importance of tax planning,and then puts forward scientific and reasonable tax planning plans and suggestions,with a view to b new energy automobile company and the whole new energy automobile company The reasonable reduction of production and operation costs in the automobile industry provides necessary help.Based on the theory of optimal tax,game theory,market information asymmetry and other related theories,this paper collects relevant data and uses scientific methods to study,and puts forward the tax planning plan and risk prevention measures of B new energy automobile company.First of all,this paper introduces the research background,research purpose and significance as well as the research status at home and abroad,and expounds the relevant theories,tax planning theories and basic technologies of new energy automobile enterprises.Secondly,it analyzes the status of B new energy automobile company's tax related,current tax planning status,as well as the necessity and feasibility of tax planning.Thirdly,the specific scheme and implementation effect of tax planning of B new energy automobile company are studied.After expounding the basic steps of tax planning,this paper makes tax planning for value-added tax,consumption tax and enterprise income tax which account for a large proportion in the total tax of B new energy automobile company.Specifically including:the tax planning scheme of value-added tax includes: the tax planning of supplier selection,the tax planning of sales settlement method selection and the tax planning of fixed assetpurchase time selection;the tax planning scheme of consumption tax includes: the tax planning of purchase parts and components and the tax planning of barter;the tax planning scheme of enterprise income tax includes: purchase software and equipment Tax planning,depreciation of fixed assets tax planning and R & D expenses plus deduction tax planning,and the expected effect of tax planning is analyzed.Finally,the paper puts forward corresponding preventive strategies for the risks that may be brought by the company's tax planning plan,including mastering the changes of tax policies in a timely manner,paying attention to the professional quality training of tax planners and strengthening the communication with tax authorities.With a view to promoting b new energy automobile company to carry out scientific and effective tax planning activities through the study of the above issues.