Research On Tax Planning Of Y Liquor Company

The liquor industry is a traditional manufacturing industry with a long history in China.The development of the industry is limited by the relevant tax policies of the state,which is one of the industries with higher tax burden.As the main body of the market,maximizing profits is the primary goal of its operation.It is a very effective way to reduce profits to tax through the way of tax planning.Tax planning is the enterprise in the current reasonable state laws and regulations and tax law policy,preplanning enterprise financial management activities,reasonable tax planning to reduce the tax expenditure of enterprises,in order to achieve the goal of the overall interests of the enterprise.This article takes Y liquor company as the research object,Y liquor company as the medium and small manufacturing enterprise with liquor as the core industry,its development faces more and more severe external environment.At present,reducing enterprise tax burden is the primary formula to improve the competitiveness of the company's market and promote its rapid development,and the value-added tax and elimination in Y liquor company.The tax and enterprise income tax account for more than 80% of the total enterprise tax.Therefore,this paper studies the tax planning of the three major taxes above Y liquor company,and designs a tax planning plan for it,combining the overall tax burden of the industry and the latest tax policy.Specific from the following aspects: first,this paper introduces the research background,significance and research status at home and abroad.Secondly,it analyzes the related theories of tax planning and the common planning methods,and lays a theoretical foundation for the follow-up research.Third,from the basic status of Y liquor company,collect industry tax data,analysis Y liquor company tax burden situation and tax planning status,put forward Y liquor company in tax planning problems and analyze the reasons.Fourth,take the 2016 Y liquor company actual business as an example,according to the business process design different tax specific planning scheme,to maximize the company's own value as the goal.Finally,the design plan is applied,the planning effect is summarized,and the problems that Y liquor company may have in the implementation of the plan are estimated,and the safeguard measures are put forward.At present,the problem of high tax burden of Y liquor company has not been effectively improved.Therefore,this paper has a certain reference value to design tax planning scheme according to the actual operation of Y liquor company,in order to promote Y liquor company to actively implement tax planning,reduce enterprise tax burden,and promote rapid development of enterprises.