Research On Tax Planning Of YL Wine Compan

As a traditional manufacturing industry in China,liquor industry has a long history in China.he liquor industry is subject to special tax policies.The most representative excise tax for liquor industry is%AD valorem tax rate and.yuan/catty AD valorem tax rate.In addition,the liquor industry also needs to pay corporate income tax,real estate tax,land use tax and other taxes.The high tax burden of liquor industry has resulted in high cost.How to make reasonable tax planning,help enterprises reduce tax cost and maximize corporate interests has become a problem that liquor industry must face at present.This paper selected the "China wine"-guizhou province renhuai YL company as an example,combining the reality of enterprises and the research status and research methods at home and abroad,to tax planning as the breakthrough point,analysis of YL company current status and existing problems of tax planning,research YL company current tax and financial situation,through the analysis of the financial data for nearly three years and to understand the status,Study the tax burden rate of enterprises involved in taxes,so as to determine the most need for tax planning for value-added tax,consumption tax,enterprise income tax.Based on the tax planning problems of YL wine Company in these three tax categories,a tax planning scheme with high feasibility was designed for YL wine Company,and the comparison between before and after planning was carried out to determine the feasibility of the scheme.At the same time,in order to ensure the smooth implementation of the program,the supporting measures are put forward.In order to reduce the cost of tax payment,combined with the special policies of liquor industry,this paper provides some methods for liquor industry value-added tax,enterprise income tax,consumption tax and other three aspects,and provides reference significance for the tax planning of liquor industry in China.