Research On Tax Planning Of Great Wall Motor CO.,LTD

With the impact of the external environment,the degree of competition between automobile manufacturing industries is also growing.At the same time,in order to continuously optimize the industrial structure of the automobile manufacturing industry,the relevant departments in China have successively issued and implemented a series of preferential policies to encourage the development of automobile enterprises,which also provides a better tax planning space for automobile manufacturing enterprises.On the other hand,under the overall background of increasingly intensified competition in the automobile manufacturing industry,the key problem that must be solved is how to achieve the goal of increasing revenue and reducing expenditure and obtaining more economic benefits.Therefore,for automobile manufacturing enterprises,if they can scientifically and reasonably carry out tax planning and reduce the total amount of tax payment on the basis of laws and policies,they can greatly reduce the economic pressure in the actual operation process of enterprises,improve the business situation,and ensure the smooth realization of enterprise development strategies.This thesis takes Great Wall Motor Co.,Ltd.as the research object,uses comparative analysis,case analysis,and literature research methods,and combines the characteristics of the tax planning environment of automobile manufacturing enterprises,proposes the tax planning strategy that should be selected in financing activities,investment activities,sales activities and other business activities,conducts in-depth discussion on specific tax planning methods,and demonstrates the feasibility of tax planning plans with the help of cases.Although Great Wall Motors has implemented tax planning in financing,production,management,sales and investment,there are still many problems.Therefore,this thesis takes the above links as a breakthrough for tax planning.From the perspective of financing,it includes tax planning of borrowing costs,tax planning of interest expenditure,and tax planning of different financing methods;From the perspective of procurement,it mainly includes tax planning in cost accounting,tax planning in supplier selection,tax planning in purchase settlement mode,and tax planning in enterprise purchase contract;From the perspective of production links,it mainly includes tax planning in asset depreciation,R&D expenses,goods storage and transportation;From the perspective of management,it mainly includes tax planning of management cost division and tax planning of employee salary payment;From the perspective of sales link,it mainly includes tax planning in product pricing,tax planning in sales settlement mode,and determination of time of commodity sales revenue;From the perspective of investment tax planning,it mainly includes tax planning using investment income preferential policy and tax planning in the form of investment organization.Finally,the research conclusions and future research directions are obtained.