Study On Tax-Planning Of Qinglong Chain Commerce&Trade Company Limited

In recent years，commodity circulation enterprises have been developing rapidlyin our country，and presenting a development pattern which has many business forms，multiple levels and an open competitive environment. They have many characteristicssuch as wide coverage of commodities，short operating cycle，diversified style ofbusiness operation, etc. As a typical commodity circulation enterprise, Qinglong chaincommerce&trade Co.,Ltd has two main operation forms，such as chain supermarketsand department stores, and it contains retail and wholesale. Heavy tax burden and lowprofit become the important factors of restricting its rapid development. Carrying ontax planning for Qinglong chain commerce&trade Co.,Ltd, on one hand, caneffectively reduce its tax burden, increase financial benefits and achieve the goal ofprofit maximization; on the other hand, it has a certain reference to the research ontax-planning for other commodity circulation enterprise.Based on the tax planning process of commodity circulation enterprise, first of all,this paper makes a thorough analysis of financial and tax situation of Qinglong chaincommerce&trade Co.,Ltd. Then from two aspects of both tax planning’s space andtax planning’s measures, this paper carrys on tax planning in four important links ofpurchase, distribution, sale and enterprise expansion. The tax planning in purchaselink includes the selection of supplier, purchase rebate income; The tax planning inthe distribution link includes transportation fees and the income of logistical deliveryservices; The tax planning in the link of sale includes the special promotions,commission sale and the selling behavior which is based on supplier’s rebate; The taxplanning in the link of enterprise expansion includes organization form of new stores,the settlement of purchasing fixed assets during the period of opening new stores anddecorating the old stores. Finally, through two aspects of both tax-saving effect andthe improvement of financial management level, this paper evaluates the expectedeffect of the tax planning measures for Qinglong chain commerce&trade Co.,Ltd.