Study On Tax Planning Of B Automobile Manufacturing Company

At present,under the background of global economic integration,the competition among automobile manufacturers is fierce.Therefore,on this basis,in order to optimize the industrial structure of the automobile manufacturing industry,the state has promulgated many preferential policies conducive to the development of automobile manufacturing enterprises,thus providing tax planning space for automobile manufacturing enterprises.At the same time,in the environment of fierce competition in the automobile manufacturing industry,how to open source and reduce expenditure and enhance enterprise value has become a problem that enterprises must face and discuss.Therefore,for an automobile manufacturing company,if it can fully carry out tax planning and reduce the amount of tax payment in accordance with the law and regulations,it can greatly reduce the economic pressure of enterprise operation,thereby improving the company's economic situation and achieving its business objectives.Therefore,it is urgent for B automobile manufacturing company,whose main business is production and manufacturing,to make reasonable and effective tax planning.This paper takes B Automobile Manufacturing Company as the research subject,B Automobile Manufacturing Company as the research object,adopts the method of comparative analysis and combining theory with case analysis,and according to the environmental characteristics of tax planning of automobile manufacturing enterprises,puts forward that in financing activities,investment activities,production and operation activities and other business activities,the tax planning of B Automobile Manufacturing Company should be taken as the research object.Selected tax planning strategy,the specific tax planning methods are analyzed in depth,and verified by case studies.Firstly,the paper introduces the related concepts and basic theories of tax planning.Combining with the basic operation and development status of B Automobile Manufacturing Company,it analyses the tax-related situation and tax burden of B Automobile Manufacturing Company.Secondly,the status quo and existing problems of tax planning of B automobile manufacturing company are analyzed,and the tax planning space of various business activities of B automobile manufacturing company is obtained.Thirdly,the specific tax planning methods of B automobile manufacturing company in investment activities,financing activities and production and operation activities are designed,including the choice of organizational form and investment direction in investment activities,the tax planning of debt financing and rights financing in financing activities,the selection of inventory valuation methods in production and operation activities,and the tax planning of fixed assets management.Planning,the choice of company's purchasing channels and tax planning in the process of production and processing;the planning of sales revenue and advertising expenses in sales activities;the tax planning of contract management and branch management in other business activities.Then,the proposed tax planning scheme will be validated in the validity analysis of the tax planning method application and check the planning effect.Finally,the final conclusions and future research directions are drawn.