| As a "rational economic man",companies must seek to maximize their own profits.Taxes directly reduce the company’s disposable income and affect the achievement of profit maximization goals.Out of the legal protection of profits,tax planning have sprung up like mushrooms after a rain,and emerge in endlessly.Tax planning can not only promote the maximization of corporate profits,but also promote the establishment and improvement of taxation systems and the implementation of taxation policies,which has both micro and macro meanings.Our country does not encourage the development of the liquor industry,especially in recent years,the country has made frequent revisions to the consumption tax policy,which has led to an increasingly heavy tax burden on the liquor industry.As the liquor industry is related to food consumption and safe production,excessive drinking not only affects the health of consumers and life safety,it is also easy to cause social problems,so the country’s supervision of the liquor industry is becoming more and more tightened.Faced with the real-time adjustment of tax policies and the increasingly stringent tax collection and management,reducing tax expenditures through tax planning and improving corporate efficiency have become an inevitable choice for many liquor companies.The thesis selects the small and medium-sized liquor company-L Brewing Company as the research object.The purpose is to focus on the status quo of the company,based on the relevant theories of tax planning,based on the classic cases of listed companies,and based on the three main tax types of value-added tax,consumption tax and corporate income tax.Starting with various tax-related activities such as financing,procurement,production,sales,distribution,etc.,provide it with a reasonable and legal tax planning plan to make up for the gap in this aspect of L Brewing Company,and help it reduce the tax burden and improve market competitiveness.The thesis sorts out the possible tax planning space of L Brewing Company one by one and conducts tax planning research.Through careful research,the thesis draws the following conclusions:First,L Brewing Company has the necessity and feasibility of tax planning;Second,L Brewing Company’s tax planning should cover the entire process of production and operation,and should be based on the respective characteristics of the three major tax categories;Finally,only by adopting multiple safeguards can the tax planning of L Brewing Company be implemented and achieved practical results.It is hoped that the thesis can help the management of L Brewing Company to change their concepts in time,accept and pay attention to tax planning,so as to increase revenue and reduce expenditure,reduce costs and increase efficiency,help enterprise get out of development difficulties,and help realize the recovery and rise of time-honored enterprise. |
