A Research On Tax Planning Of Automobile Manufacturing Industry

Chinese cars has been from scratch,from all over the world to the independent brands have experienced decades of wind and rain struggle.With the rapid development of global industry and the rapid development of China's national economy,the development of China's auto industry has been paid more attention to and has been developing rapidly.In order to stay strong in the fierce competition,weak market environment survival,development and profit,the domestic automobile enterprises have to compete for market share prices as a weapon,the price competition intensified,therefore,reduce the cost of the car is the inevitable choice of Chinese automobile enterprises.The tax burden is an important part of the cost of the enterprise,and the tax burden is heavy,the automobile enterprise must reduce the cost,must pay attention to the tax revenue of the enterprise.Tax planning is an effective way to reduce the tax expenditure,reduce the cost and promote the implementation of the strategy.The research on tax planning in foreign countries is based on the western tax system structure,because the proportion of income tax is very large,which is the main position in the western tax system.Foreign tax planning study most of the multinational corporations as the main part,through the use of different countries in the tax structure of the differences,take transfer pricing or transfer of profits the way to achieve the purpose of tax saving.Generally speaking,there is little systematic research on the tax planning of various kinds of enterprises.China's tax planning research in the concept of tax planning,tax planning and tax planning risk have made remarkable achievements,but most of the research is to prepare the concept or the general tax planning methods,theoretical research,the integrity of the system is relatively weak,needs further research and improvement.At present on the automotive industry tax planning study is the research of automobile sales,the lack of special research for automobile manufacturing enterprises,and the current research of automobile manufacturing enterprises operating one or several aspects of planning.In short,the research on the tax planning of the automobile industry is not deep enough,and the research on the tax planning of automobile manufacturing enterprises is relatively weak.