Study On Tax Planning Of Group A Based On Supply Chain Perspective

Twenty-first Century is the era of globalization and networking, under the environmentof global competition, the competition between enterprises is getting fiercer which driveprofit margin lower, meanwhile the competition has been extended from single enterprise tothe whole supply chain. In order to keep leading position globally, the enterprise shouldconsider not only profit itself but also involve the single enterprise into the entire supplychain, getting cooperation with other enterprises, so as to achieve maximum value for thewhole supply chain system. Similarly, the enterprise tax planning is not only confined totheir own benefits, but also should consider the benefits of the whole supply chainenterprise, pursue maximum value for the whole supply chain system.Traditional single tax, single link tax planning concept has far can not satisfy the needsof the enterprise, transfer pricing planning seminar held at KPMG, KPMG China competentpartner ChiCheng once said:"the enterprise when carries on the transnational operation, ifcan change in the business process optimization of tax, can make the enterprise group, tomaximize the overall value of supply chain. This is the most popular in the currentinternational tax planning for the new concept--with the supply chain of enterprise taxplanning." Based on the perspective of the supply chain link of more emphasis on tax, taxplanning and coordination of the whole process.This paper takes A group as an example, the supply chain perspective based on theresearch of tax planning. First introduces the basic theory of tax planning and supply chain,the supply chain management and tax planning organically, elaborated from the perspectiveof Supply Chain Based on the theory of tax planning. Then it introduces the status quo ofthe basic situation of A group and tax planning, in the analysis of the whole supply chainbased on the characteristics of A group, has conducted the thorough research to the supplychain A group on investment, procurement, production, sales and other business sectors, inview of the existing problems, put forward the feasible tax planning. After theimplementation of the program can not only reduce the A group the overall tax burden, butalso help supply chain system in the A group design more effectively, improve theefficiency of the whole supply chain, enhance the overall competitiveness of the A group, so as to realize the overall goal of maximizing the value of A group. At the same time, wehope that this study has certain reference significance to similar enterprise.