Case Study Of Tax Planning In Automobile Manufacturing Industry

In the context of global economy,the automobile manufacturing industry is highly competitive.Besides paying general taxes such as value-added tax and corporate income tax,the automobile industry also has to pay consumption tax,which is a heavy tax burden.At the same time,the complicated tax regulations and complicated tax calculation provide the space for tax planning for automobile manufacturing enterprises.Therefore,for companies engaged in automobile manufacturing,they should abide by laws and regulations,make rational use of tax planning,and reduce the amount of tax paid by the enterprises,so as to reduce the economic pressure on the enterprises,improve the economic conditions of the companies and achieve the business objectives.This paper conducts research on C automobile company,starting from the characteristics of the automobile manufacturing industry and tax-related taxes,and then analyzes C automobile company on this basis,including the general situation of C automobile company,financial and tax situation,and tax burden analysis of C automobile company based on financial and tax data.In the following tax planning,this paper,starting with different types of taxes,proposes planning schemes for specific businesses of value-added tax,consumption tax and corporate income tax,and conducts case analysis.In terms of value added tax,respectively from the purchase of the object selection,sales settlement way,promotions,such as company business model,think carefully select suppliers,you can't receive payment in a timely manner to choose to use credit or installment payment methods,and ways of promotion to choose to buy a gift,the hybrid sales to set up independent company separate taxable goods and taxable services,etc.;In terms of consumption tax,from the perspective of car debt offset,tax payment link selection,tax basis,etc.,it is believed that car debt offset should be sold first and then the sales amount should be used to offset the debt,try to choose a low price in the tax link,reduce the tax base,etc.In terms of corporate income tax,we believe that we should fully enjoy the preferential policies,increase the pre-tax deduction,strive for tax-free income,delay the realization of income,and optimize the tax treatment of assets from the aspects of tax preference,deduction items,income,asset treatment,related transactions,etc.In the case of tax planning of C automobile company,risks related to instability of tax planning foundation,change of tax policy,non-standard tax administrative law enforcement,and violation of cost-benefit principle of tax planning were involved.In order to avoid these risks,it is necessary to have a correct understanding of tax planning,standardize the basic work of accounting,establish a risk awareness,pay attention to policy changes,create a good relationship between enterprises and taxes,implement the principle of cost-benefit,realize the maximum benefit and the lowest cost,and improve the efficiency of tax planning with the help of external wisdom.