Tax Planning For The Restaurant Chain Under Financial Perspective

Tax planning has become a mature and stable industry in the developed country.The internal and external environment is also very robust. With the gradualimprovement of the tax laws and regulations and consciousness of pay taxesaccording to the law is growing, tax planning is becoming an important issue concernstax payer in China. Since the reform and opening up, China’s economy has achievedrapid leap, the development of the restaurant chain is also flourishing. The restaurantchain becomes the tax payer that should not be underestimated. Tax planning issuesalso have become one of the essential questions that most managers have to thinkabout. This paper on the restaurant chain’s business model analysis and tax status onthe basis of describes the basic theory of tax planning, Tax planning for the restaurantchain to demonstrate the analysis of this emerging issue. Through a combination oftheory and case studies, realization theory into practice.From the theoretical study of tax planning to start, I elaborate the basic theory onthe meaning of tax planning and other issues in-depth features, on tax planning andrelated basic ideas have to grasp the totality, combining theoretical foundation ofWestern experts before. Then combine the Chain’s restaurant chain model andelaborate tax situation, the method was applied to tax planning theory restaurant chain,and propose specific tax planning solutions for the restaurant chain’s operatingcharacteristics.After more than a theoretical level discussions, analysis the different operatingmodes of the chain as a specific business case, combined with the reality of thesituation and enterprise data, Overall planning on McDonald’s,“haidilao” hotpotcompany and some small free chain enterprise’s tax planning, The research results ofthe form has more practical value.