Research On Tax Planning Scheme Of Jin Hui Liquor Co.,Ltd.

Since the middle of 1990 s,the thought of tax planning has been introduced into China.At the same time,the theory and practice of tax planning have been continuously developed,making taxpayers increasingly aware of the importance of tax planning.With the perfection of China's market economy system,as the main body of the market,the enterprises play a significant role in economic development;its business purpose is to maximize the profits.Tax planning is one of the most vital and effective ways to achieve its goal.For the liquor enterprises,it also pays higher consumption tax while paying enterprise income tax,value-added tax and additional tax,it makes liquor enterprises bear a relatively heavy tax burden.In this case,alcohol companies have a stronger desire to reduce the tax burden through legitimate tax planning methods.Moreover,specific to the existing tax laws,there is still room for tax planning in liquor enterprises,and the establishment of tax planning schemes for liquor enterprises also owns their value.In this thesis,a typical liquor production and sales enterprise Jin Hui Liquor Co.,Ltd.is selected.With tax planning as the starting point,combining domestic and foreign research status with other related theoretical knowledge,this thesis designs a set of feasible tax planning scheme for Jin Hui Liquor Co.,Ltd.Through the analysis of the financial data of Jin Hui Liquor in past three years and the study of the production and management mode,it is concluded that the enterprise has three major types of tax burden,that is value-added tax,consumption tax and enterprise income tax.In line with the premise of the national tax policy,the three types of tax are planned respectively.After the plan is established,the data of overall tax burden,net profit and net cash flow are selected to contrast with the tax planning before the simultaneously planning effect is also forecasted.The calculating result shows that the scheme is feasible.Finally,this thesis puts forward some suggestions for the implementation of the tax planning scheme so as to guarantee the smooth implementation of the scheme and reflect its value.In order to enrich the and practical experience of tax planning in China,this thesis tries to design the best tax planning scheme for Jin Hui Liquor Co.,Ltd.,and provide reference suggestions for tax planning of Chinese liquor industry.