Vehicle Circulation Tax-efficient Design Of The Empirical Analysis

Under market economy terms, the maximization which pursues benefit is the final purposes of investor and operator. Lightening enterprise burden of taxation is an important means to improve enterprise of competitiveness. How to prepare various kinds of tax of enterprises rationally in law, lighten enterprise burden of taxation , become one of the most key problem that enterprises face at present. Base on the premise that the tax law allow, the taxpayer often faces the choices of more than one schemes of paying taxes. Different schemes, weight of burden of taxation degree is often different, even differ greatly. And weight that tax revenue bear concern taxpayer getting real number of the interests directly. How to prepare the question of paying taxes of enterprise then? We know tax revenue prepare regard as taxpayer one pursuit in economic benefits totally essential, But implementation that tax revenue prepare must have certain economic environment and supplementary measure, keep unanimity with the direction of the current policies and regulations( including the tax laws and regulations),must be under the prerequisite of according with the policy guidance of the tax revenue; There should be legal paying taxes, legal principle that prepare; There should be the overall situation and some view of weighing; Normal full play favorable to lever regulating action of the tax revenue of ability . This text has introduced the overall one to the tax revenue situation of automobile trade of our country on the basis of consulting a large number of documents, Starting with automobile field of circulation tax category that importance involves of enterprise, Through to wade tax legal principle analyse, real sale analyse with financial contrast of materials that studies enterprises in the concrete skill of paying taxes while managing a large number of, put forward question and corresponding to improve the measure that should notice. Entering WTO smoothly in our country, the competition among enterprises is in such a fierce economicbackground day by day, This text strives to taxes plan rationally of our country automobile enterprise of field of circulation, complying with state revenues policy guidance , reach and reduction of burden of taxation can achieve the goal that the shareholder maximizes profit beneficially.