The Digestion Of The Saving Tax Of The Selling Channel

The Digestion of the Saving Tax of the Selling Channel What is studied in the thesis is the design about saving tax in the selling channel, which aims at analysis on tax, finding out planning point and designing on saving tax on base of the different organizing forms of the selling channel and the various selling behavior. Fundamental Thread: the space analysis on selling-channel-saving-tax will be first on and then the saving tax design of the selling channel and at last is the design on its risk and guidance. Main Contents and Outlook:The selling channel is the series of independent organizations which concert each other and its aim helping service and products used or consumed smoothly, it has two forms including wholesaler and retailer. Any taxpayer holds the hopes and motivation of avoiding to pay tax. They want to get the most output for the least input, which is revenue plan's economic basis and external terms. Construct the selling channel in order to make up the inadequacy in the company's capital, seek the most profits, get more rewards and conversely to accelerate the marketing efficiency. However, different selling channel caused by the difference in forms of the company's organization and therefore different ways of paying tax is made, which make the selling channel own the possibility of the revenue plan. The thesis will give the saving-tax design under the different forms according to the analyses on the forms of company's organization, direct sale, commissioned to buy and sell, chain management. 1. At the beginning of running company, subordinate company maybe incur a loss, so we can set constituent company and combine income statement with the general company to surplus charge of general company in order to reduce income tax. Setting up subsidiary company can't have the advantage. But if the subordinate company can make profits or make up the loss in short time. It would be better to set subsidiary company by which we can be benefited as dependent corporation and also enjoy thebenefits of undistributed profit that is deferred pay for tax. General company also need to take more measures such as the transfer of assets, merger, rectifying the subordinate branch agencies in order to get more revenue profits than during the management and run of the company with all the conglomerates' development or the development and profit or loss of other than considerate choice of subordinate company in the beginning of the management.2.Because the version of the direct sale is multiple-level sale and its added value tax is handed in by the company all together, only consider of the private pay for tax.3.The treatment of the management of taxation behavior of indent buying is in coincidence with the law of revenue. the treatment of the indent sale is inverse with revenue laws. The seller on commission of the producer and the buyer are the different sight and different definition of the same matter. The two have the same economic basis and the same position in the laws and the same position in laws. When the buyer, seller and agency are determined and under the terms that the demand of buying and sale can be arranged or expected precisely, the commercial models of indent buying and indent sale can be" transferred", and then will save to pay tax after the indent sale is changed into indent buying.4.There is some scope in the revenue laws' relations. The profit model designation is to choose efficient means that micro revenue laws' relations. In order to reveal the chain management's main and universal problem about revenue, It's necessary to make systematic observation on the profit model of chain management, the essence is on the accomplishment of merchandise transfer value and the means of accomplishment.There is always risk in any scheme, revenue scheme is no exception. If the taxpayer misunderstand the meanings of revenue scheme, and uses deceitful means to get duty profit, that would deviate the first purpose of revenue scheme, and there is highly r...