| In order to reduce the tax burden,deepen the professional division of labor,stimulate the development vitality of manufacturing industry,and promote the integration of producer services and advanced manufacturing industry,the "12th fiveyear plan" clearly put forward the task of tax reform to replace business tax with valueadded tax.This reform has been continued to the "13th five-year plan" to deepen the overall plan for fiscal and tax system reform.In 2011,the ministry of finance and the state administration of taxation jointly released a pilot plan to replace business tax with value-added tax.From January 2012,the ministry of finance and the state administration of taxation decided to take the lead in replacing business tax with valueadded tax(VAT)in the transportation sector,which is closely related to manufacturing,and the modern service sector.Pilot in Shanghai.Since May 1,2016,the replacement of business tax with value-added tax(VAT)has been promoted in a large scale.The operation mode is to gradually spread from pilot cities to the whole country to realize the implementation of the replacement of business tax with VAT in the whole industry.Camp to increase,although not for manufacturing,but as part of the manufacturing enterprise implements the mixed management,sales to increase is bound to the service industry or involved directly influence transportation tax burden,thus influence enterprise specialized division of labor and industrial structure,in addition,the upstream and downstream enterprises tax changes associated with manufacturing,will also have indirect effects on manufacturing enterprise’s tax burden.A considerable part of the automobile manufacturing industry is a mixed operation enterprise,which is engaged in both value-added tax related business and tax related business of replacing business tax with value-added tax,including not only automobile manufacturing business,but also automobile design,research and development business and transportation business.Replacing the business tax with a value-added tax opens up the VAT deduction chain and enables enterprises to deduct input tax in all links.This means that enterprises can obtain more input VAT tax if they outsource non-major businesses,thus reducing the tax burden.From this influence path,it can be seen that replacing business tax with VAT encourages enterprises to separate non-major businesses and reduce the overall tax burden through industrial division and cooperation,so as to focus more efforts on developing main businesses,which is conducive to the specialization of industries and the transformation and upgrading of enterprises’ industrial structure.In nearly four years later,the full implementation of the camp to increase large changes have taken place in all kinds of business enterprises,industrial structure transformation,taxes have also changed,with the enterprise business activities that meet the needs of tax planning for enterprise development plays an important role,therefore be adjusted timely,reasonable tax planning scheme is particularly important.Since tax planning plays an important role in the financial activities of enterprises,all aspects of enterprises’ production and operation activities are inseparable from tax planning.The introduction of a reasonable planning plan can reduce the tax burden of enterprises,bring more working capital to enterprises,and promote the development of enterprises.Is the enterprise steady development indispensable one link.From a large number of literature review,the camp to increase respectively from the internal and external has influence on the automobile manufacturing enterprises,external influence to deal with upstream and downstream enterprises,increase the input tax deductible,internal influence to promote the enterprise transformation and upgrade of industrial structure,as a result,tax analysis of the auto industry will mainly from the two aspects of the above.First,in terms of external influence,the camp to get through the deduction of the whole industry chain,increase the deductible VAT on purchase of the business,for this part,the paper will be based on the legitimacy of tax planning and efficiency principle,in order to reduce the tax burden,tax related zero risk,for the time value of money as the goal,combined with the actual business of enterprises,financial situation and the existing preferential tax policies in our country,from the procurement activities,fixed asset investment activities,advertising campaign,give enterprise VAT tax planning ideas,and the corresponding example.Second,in terms of internal influence,companies separate some of their non-primary business from themselves and outsource to professional companies,allocating the funds obtained from them to more needed businesses,such as research and development.Such business adjustment has promoted the specialized division of labor in the industry and accelerated the upgrading of the industrial structure of enterprises.In view of this part,this paper will focus on research and development activities,explore the changes in enterprise research and development business and research and development costs,as well as the impact of these changes on corporate income tax,and make tax planning for research and development activities from the perspective of corporate income tax.Finally,this paper also combined with the current status of enterprise tax planning,the depreciation of fixed assets and sales activities for the enterprise income tax planning. |
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