Research On Tex Planning Of GZM Group

With the deepening of the marketization process and the acceleration of the globalization process,the development of various industries in China is full of vitality.As one of the oldest industries in China,the liquor industry is also full of vitality in such a market environment.Liquor has its own particularity.It is not only a traditional drink in our country,and one of the consumer goods that the Chinese people prefer,It also has a place in our culture.However,the liquor industry is one of the industries restricted by the state.The heavy tax burden has also imposed certain restrictions on the development of the liquor industry.GZM Group is a leading company in China's liquor industry.It is one of the world's three major distilled liquors.It mainly produces high-end liquor and has strong brand influence at home and abroad.However,in recent years,in the face of restrictions on national tax policies and competition between domestic and foreign companies in the same industry,the development of GZM Group has also been greatly restricted.It is necessary to carry out reforms and innovations to achieve better and faster development of enterprises.Tax planning is an important factor for enterprises to reduce operating costs and maximize their profits.Reasonable tax planning can reduce the tax burden of GZM Group within the scope permitted by law,and thus reduce the production and operation costs of enterprises.For the GZM Group,tax planning is also a necessary way to optimize its financial structure,satisfying the most fundamental pursuit of the company as a rational economic man.This paper takes GZM Group as the research object for tax planning.Firstly,it introduces the research background,research content and the innovations and deficiencies of this paper.Then it introduces the development of the enterprise and industry and the industry background,through qualitative and quantitative analysis the financial situation and tax-related situation of GZM Group in 2016,2017 and 2018 were analyzed.By comparing the tax burden rate of GZM Group and other leading liquor companies in the same industry,the need for tax planning for GZM Group was introduced.Secondly,this is the most important part of the tax planning of the GZM Group,that is under the premise of complying with the relevant tax laws,starting from the value-added tax,consumption tax and enterprise income tax burdened by the enterprise,formulatecorresponding planning plans according to the specific business,and then The various schemes are compared and the optimal planning scheme is finally selected.In addition,the paper also reveals some of the risks faced by the GZM Group in the tax planning process,and has developed corresponding countermeasures and measures based on the proposed risks.The final conclusion part summarizes the research content of this paper,and puts forward some prospects for the future development of GZM Group and liquor industry,which has certain reference significance for GZM Group's later tax planning.