Research On Tax Planning Of Cement Production Industry

From 2020 to 2022,the outbreak,large-scale spread and repeated occurrence of the global COVID-19 will continue to make China’s cement production industry face a huge survival crisis and operational pressure.In order to gain a firm foothold and achieve sustainable development under the impact of the epidemic,manufacturing enterprises must need to‘open up the source’by increasing production and increasing product sales,but also need to‘regulate the flow’by reducing taxes and fees and reducing hidden costs.Tax planning can meet the needs of enterprises to reduce costs,so it has become an important measure for manufacturing enterprises to implement business management.Most of the current tax planning research focuses on theoretical analysis,and practical research is limited to a single tax category or a certain business link.The specific case studies of tax planning based on the characteristics of the manufacturing industry and the actual situation of private enterprises also need to be expanded.In view of this,this paper combines the background of cement production industry and the characteristics of private enterprises in cement production,based on tax contract theory,game theory and information asymmetry theory.Based on the background analysis of the cement production industry,ZC private enterprises engaged in cement production and sales are selected as the case analysis objects,and the actual operation situation of ZC enterprises is deeply understood in the form of on-the-spot investigation.Research and judge the financial status,taxation situation and tax planning situation of the company’s operating capacity,and further explore the problems and needs of the company’s tax planning.Focusing on the three tax categories of value-added tax,corporate income tax and environmental protection tax,from the perspective of business flow of enterprises,it explores the tax planning scheme applicable to its financing activities,production and operation activities and investment activities,and provides safeguard measures for the implementation of the tax planning scheme.To further improve the feasibility of the implementation of the program.Therefore,it is concluded that enterprises can make full use of tax contract theory to carry out tax planning in financing activities,cooperative game theory can be fully used in business activities,tax planning can be carried out based on cooperative games,and information asymmetry theory can be fully used in investment activities to carry out tax planning.latest research results.