Research Of The Case About The Tax Planning Of D Automotive Fabric Group Incorporated Company

Revenue is the core factor of enterprise cost,Work out a sizable plan is very important for an enterprise.Because of the continuous deepening and improvement of the tax system,both the orientation of tax policy and the differences between the tax law and accounting principles and provisions provide the selection criteria and space for it.Tax Planning has the theory and practice significance to strengthen the state’s tax legal environment,improve the level of integrated management,optimize the development of tax planning mechanism.D automotive fabric group incorporated company(hereinafter referred to as D group company)belongs to the typical manufacturing enterprise.This paper studies the actual case of the D group company.In view of tax-related matters in the manufacturing enterprise in each link of a business process:procurement,development,production,sales,finance and investment;Combined with enterprise strategy,internal control,risk management,and tax policy,it analyzes the design and implementation of the tax planning and assesses the risks of tax planning and risk control.It Sums up the following four value points:first,the lack of consideration of tax planning from the perspective of corporate strategy plan is the root cause for the effects of planning.Second,the tax planning in each link of product value chain is the important way to realize planning effect.Third,the internal control defects is the main cause affecting the effect of planning.Forth,The lack of tax planning risk prevention and control measures is one of the important reasons influencing planning effect.Finally,combined with the case,the paper puts forward countermeasures and suggestions for the improvement of enterprise tax planning ability,the optimization of tax planning environment and promotion of the construction of tax planning.Throuth the case study,it offers reference to the practice and application of tax planning for the other manufacturing enterprise.It is hoped that government and enterprises can achieve "win-win" through the research and practice of tax planning.