A Study On The Planning Of Consumption Tax Payment Plan For S Wine Company

With the continuous development of China's market economy,enterprises are facing increasing pressure in the fierce market competition.How to maximize profits has become the main purpose of business management.It is one of the most effective ways for enterprises to improve their efficiency through cost.Taxation is an integral part of the cost of enterprises.It is an inevitable choice for enterprises to plan their taxes and reduce the tax burden..Liquor,as a traditional manufacturing industry in China's history,is related to food consumption and production safety issues,so the country has always restricted the development of its industry.One of the measures is to impose a higher tax burden on it.Therefore,in addition to paying value-added tax,corporate income tax,urban construction tax,etc.,the liquor industry also levies a consumption tax.This article takes S Wine Company as a research object.In 2018,the company's consumption tax payment amount reached 80% of the total tax burden,which is undoubtedly the most urgently needed tax type for tax planning.This article mainly adopts the literature research method,collects and sorts out the relevant tax planning theoretical knowledge at home and abroad,and provides theoretical support for the design of specific planning schemes;through the collection,we can understand the company profile,financial profile,tax situation,and consumption tax burden of S Wine Company The situation pointed out the existing problems of S Wine Company,followed by three direct reductions from the three links that can be used for consumption tax planning,including the selection of reasonableprocessing methods,appropriate adjustment of product structure,selection of appropriate sales channels,and planning of the best packaging methods.Consumption tax measures and how to properly handle the transfer of the use of alcohol,the full use of independent pricing rights,two indirect tax reduction planning methods;and then use case analysis and comparative analysis methods to plan the actual business of S wine company.Comparison of effects;In the period of the above intuitive comparison,S Wine Company is guided to pay attention to taxation behaviors,and the tax planning of consumption tax is introduced into corporate financial management as soon as possible.On the premise of paying consumption tax reasonably according to law,it helps companies reduce the pressure on consumption tax.Finally,for the consumption tax payment planning scheme to be successfully applied in S Wine Company,from the perspective of organization,society,technology,and system,corresponding safeguard measures were proposed.