Research On Tax Planning Of M Company

At present,China's economic development has entered a new era,the state's tax system reform is constantly advancing,significantly affecting the development of all walks of life,so tax planning has been widely concerned by all sectors of society.Tax planning is a measure taken to effectively reduce the tax burden of enterprises and increase the economic benefits of enterprises.Rational use of tax planning can reduce the cost of enterprises,increase the profit after tax,and achieve the goal of maximizing the economic benefits of enterprises.M company is a liquor brewing enterprise.The state restricts the development of liquor brewing industry.As for the tax policy of liquor-making enterprises,the state has been constantly modifying and adjusting these years.It makes the tax burden of liquor enterprises very heavy.Liquor industry is different from most of the production enterprises.It not only applies the value-added tax and enterprise income tax levied universally,but also needs to pay consumption tax.In the past three years,the consumption tax of M company has accounted for more than 40% of the total tax revenue annually,so the tax burden of M company is heavy.Facing the increasingly competitive market environment,reducing tax costs has become the preferred way for companies to improve their market competitiveness and promote their rapid development.In this case,this paper takes M Company as an example to study tax planning.Through the use of literature,case analysis,comparative analysis and quantitative analysis,the theory and practice are combined.Based on the consumption tax,value-added tax and enterprise income tax of M company,ten key cases with tax planning space are selected from investment,financing,production and operation links,and tax planning research is carried out one by one.To formulate a tax payment plan suitable for the development of M company,in order to reduce the cost of tax payment and improve the overall interests of the enterprise.Hope to solve the problem of heavy tax burden in liquor industry,and play a positive role in promoting the long-term development of enterprises.This paper consists of four parts:The first part is the introduction,which introduces the research background,literature review,research purpose and significance,research ideas and methods,as well as tax planning overview.The second part is the M company's operating status and tax status,introduces the company's general situation,operating environment and operating status,the company's tax status and tax planning problems analysis;The third part includes the study of M company's development planning and tax planning.It carries out tax planning for ten cases of M company with planning space in investment,financing,production and operation activities,including planning ideas,planning contents and risks faced by tax payment schemes.The fourth part is for the third part of the tax plan in the face of risk,analysis of its causes,put forward the risk of the countermeasures.The last part is the conclusion of this paper.