Research On Tax Planning Of A New Energy Automobile Enterprise

As a pillar industry of the national economy,the automobile industry plays an important role in promoting economic development and stimulating domestic demand.With the continuous improvement of people’s living standards and the increasing dependence on cars for travel,the increasing number of cars year by year leads to limited energy shortage and environmental pollution.The development of new energy vehicles is an inevitable choice in the era of low-carbon economy.Since the State Council issued and implemented the "Energy Saving and New Energy Vehicle Industry Development Plan(2012-2020)" in 2012,China’s new energy vehicle industry has achieved remarkable development results.In this context,in order to optimize the structure of the new energy automobile industry,China has issued a series of preferential policies to promote the development of new energy automobiles and expand the tax planning space of the industry.As for new energy automobile enterprises,if they can make better use of the advantages of tax planning and reduce the amount of tax payment under the conditions of legal compliance,the economic pressure of the company can be alleviated to a certain extent and the operating profit can be maximized.it is urgent to carry out reasonable and effective tax planning for the automobile manufacturing companies that take the production and manufacture of new energy automobiles as their main business.The research subject of this paper is a company engaged in new energy vehicle manufacturing.According to the current situation of tax planning of new energy vehicle enterprises,the comparative analysis method and case analysis method are mainly used.First of all,this paper makes a systematic overview of the theory of tax planning and related theories.Second,it takes company a as the object to carry out tax planning research,introduces the actual business situation and tax burden of the company,comprehensively studies the problems encountered by company a in tax payment,systematically and deeply studies the tax planning methods,and then focuses on the purchase of materials,R&D and production,product sales,etc He put forward the corresponding tax planning scheme for economic activities,and verified it with the economic activities of company A.Finally,the conclusion of this paper is drawn.Based on the theory of tax planning and the current situation of a company’s operation,this paper makes a tax planning plan that is consistent with the current situation of the enterprise’s operation,which can better reduce the enterprise’s operating cost,enhance the overall profitability and industry competitiveness of the enterprise,in order to put forward effective tax planning opinions for the development and growth of China’s new energy automobile industry.