Consumption Tax Planning Of Liquor Enterprises

Since the important source of liquor is grain,and grain is a necessity for the people,the state sets a higher tax on liquor in order to control the consumption of grain.Compared with other industries,China's liquor industry has a heavy tax burden.In addition to VAT,corporate income tax,urban construction tax,etc.,it still needs to pay consumption tax,and the consumption tax rate is high.According to statistics,the consumption tax burden accounts for half of the total tax burden the above.In addition,the consumption tax structure of the liquor industry is not unique.Some liquors are levied on the basis of value,and some liquors are levied on the basis of quantity.This brings space to the liquor industry and also brings great difficulties.Due to the complex structure of the consumption tax structure of the liquor industry,there are risks to corporate taxation,such as irregular tax payment,underpayment,and leakage.Therefore,it is urgent to plan the consumption tax payment of liquor enterprises.This article takes the NP wine industry as an example,starting from the real case of the winery 2018,to make a tax planning plan for the winery.NP Liquor is a company that mainly produces and sells liquor.As the sales performance increases year by year,the winery is also under high tax pressure.Consumption tax in 2018 accounted for 52.35% of the total tax.This article uses four methods,namely the literature research method,field research method,case analysis method and comparative analysis method.First,learn and summarize the relevant theories of China's tax system and tax planning,which is the theoretical support for tax planning.Secondly,since the relatives provided me with a series of company information for the management of the NP wine industry,I learned the general situation of the NP wine industry and the problems in taxation.Thirdly,the case analysis method and comparative analysis method are used to conduct case planning for the real business in 2018,and the comparison of the tax amount before and after the planning is used to clearly show the effect of the planning scheme.Finally,it also puts forward safeguard measures to escort this scheme,so that the scheme can be successfully implemented.The text of the tax planning plan has two purposes.While saving taxes for enterprises,it has also guided the NP wine industry to pay attention to taxpaying behaviors and achieve reasonable taxation in accordance with the law.NP wine industry to avoid tax risks while reducing taxes.