Research On XY Jujube Company Tax Planning

Faced with the increasingly fierce market competition, enterprises need to improve the level of profitability, increase their competitiveness. Tax is an important expenditure of enterprises, it has become an inevitable choice for enterprises to use tax planning to reduce the tax burden.As the tax planning starts relatively late in China, the practice of tax planning is not done in place. For XYjujube industry, it can Enjoy the preferential tax policy, it Enjoy the state preferential measures for early agricultural products processing enterprises, such as Income tax, export tax rebate, VAT etc. At present, the enterprise may enjoy certain preferential policies, but as the manager’s understanding of tax management is not enough, there are many inadequacies in the tax planning. the enterprise ignored many measures which can reduce the tax burden, The tax burden is too high compared with the same industry enterprises,the enterprise is at a disadvantage in the competition. In order to solve this problem,XY jujube industry must change ideas, actively carry out tax management.Therefore, this paper chooses XY jujube industry as the research object, by analyzing the current situations of XY jujube industry,the tax planning of XY jujube industry were analyzed,This paper analyzes on the favorable conditions and unfavorable factors of tax planning,and the actual situation which exists in the tax payment management problems of enterprises.This paper tudied tax business mainly from the purchasing, sales, investment, distribution..Combined with XY jujube industry’s financial statements, the XY jujube industry in2012into the VAT, income tax of enterprises, assets and liabilities are analyzed in detail, and the problems in the value-added tax, business income tax, export tax rebates and other tax issues are studied.By working with the problems found in the industry, this paper gain many results based on the actual situation of the enterprise.This paper proposed the effective tax planning issues for XY jujube industry solutions, and it is expected to implement the strategy to help the enterprises in recent years. At the end, the paper points out the efforts required in the XY jujube industry tax planning,it provide the reference for the enterprise to implement the tax planning. At the same time, it can provide tax planning ideas to the other related enterprises,it also can promote the tax planning.