Tax-Planning Of The Medicine-Chain Enterprise

Tax planning is an important topic in the field of the enterprise's financial management. Because tax planning straightly affects enterprise's profit, more and more enterprise managers attach importance to it.As an special craft, the medicine-chain enterprise's development and efficiency are important to itself, and the same to the common people's profit, therefore drew on more visions of concern. Up to now, the price war in the craft competitor is gradually vigorous, and the compete modal evolves into rationality. So, the medicine-chain enterprise's inner management becomes a major factor in reducing cost and improving profits.Aim at the craft's characteristics, tax planning is a kind of strategic plan and prepare activity. It can bring latent avail and realistic avail for enterprise, and then it can contribute stability to economics and revenue development of the country. Associating with our countries economic conditions, respecting discrepancy of economic policy, and focusing on the dissimilarity of tax preferences policy in each province, the target that the revenue plans and prepares should weighting the relation of various agent, and must regard enterprise's whole avail as principle.Increment tax and enterprise income tax occupied nearly 90 percent tariff owes of whole enterprise, and the impact by other tariff will make the cardinal tariffs differently. Therefore, associating the operational characteristics of medicine chain enterprise, contacting the actual managerial conditions, and combining my working experience, the paper summaries various devices for plan and prepare of the incremental tax, enterprise income tax and personal income tax:As for increment tax, the tax planning methods are:mutation procure to consigned processing; constitution transports subsidiary; select cargo company with different rate payer identity; take different interven fee of drugs supplier; select different methods for promote sales, etc..As for enterprise income tax, the tax planning methods are:the step-down pays duty quantity of cash; traffic hospitality requirements conversion to traffic publicity expense; the subtract of cash by company donates, etc..As for enterprise income tax, the tax planning methods are:incresing employees'welfare; the policy of subtract before taxing for housing reserved funds, etc..The paper makes use of above device to plan and prepare revenue, variety plans and prepares exist together, that hoping in the long run it can carry out legal tax mitigation finally, and the finance management target of enterprise with social responsibility.