Research On Tax Planning Of Jiuguijiu Company Limited

Tax planning is that taxpayers use professional techniques to plan their tax-related matters such as production, management, investment, finance and organizational structures in order to make the tax burden optimal and maximize the value of the enterprise on the premise of not violating the laws and regulations of the country. At present tax planning is nearly widely known abroad, and enterprise especially large enterprises have already formed such a habit of making tax planning ahead of time in the financial decision-making activities. At home, the research on tax planning mainly remains at theory stage, and there is little summary of practical experience. Liquor-making Industry belongs to the traditional trade of China, and the tax policy to the development of this trade is restricted. Many enterprises in liquor-making industry developed the exploration of tax planning with care, and there are very few exchanges among them. In recent years, JiuGuiJiu Company Limited has developed some explorations on tax planning, but the overall results are not good due to the lack of systematic theory.This paper introduces the basic theory of tax planning at first. It explains the conception and characteristics of tax planning, the state of development at home and abroad, compares tax planning with other means of reducing the tax burden, introduces its methods, which enables readers to get a basic understanding of tax planning. Through the research on the legal policy of main tax revenue of JiuGuiJiu Company Limited and the tax planning experience in the liquor trade, the paper proves that it is not only possible but also essential in tax planning. On this basis, combining the actual conditions of JiuGuiJiu Company Limited, it introduces in detail how to prepares such actions as tax saving, tax avoidance and the burden of taxation shifts etc. against the value-added tax, consumption tax and corporate income tax. It also points out the tax planning risks and preventive measures in JiuGuiJiu Company Limited. The paper concludes that tax planning is the inevitable choice for JiuGuiJiu Company Limited in market competition and it is an important aspect of enterprise financial management. Tax planning can reduce costs, enhance efficiency, strengthen the competitive power and promote enterprise development and expansion.