Study On Tax Planning Of Liquor Companies

With the rapid development of our economy,our country's taxation legal system is in constant improvement.The tax-related affairs of enterprises are also increasing,and the tax cost has become an inevitable cost for the company.Subsequently,tax planning theory also entered the people's horizons.The basic meaning of tax planning means that the taxpayer adopts reasonable and lawful means to plan and arrange the production and operation activities of the enterprise without violating the relevant laws and regulations of the state.In China,the tax burden of liquor industry is very high.In particular,a series of tax laws and regulations in recent years have brought considerable pressure to the liquor industry.This article will introduce the situation of China's liquor industry and the taxation situation.Start with the current situation of T-Liquor Co.,Ltd.'s own management and management,to specifically design and analyze the tax planning program of T-Liquor Co.,Ltd.,hoping to The small and medium-sized liquor companies have a reference effect.This article discusses the following aspects:The first chapter introduces the research background,purpose and significance of this paper,as well as a summary of domestic and foreign related research on tax planning,and the research methods and framework used.The second chapter mainly introduces the tax planning of liquor industry in China.By introducing the industry environment and industry profile of the liquor industry,12 liquor listed companies were selected to analyze the necessity of carrying out tax planning work.The third chapter mainly introduces the basic situation of T Wine Co.,Ltd.First,the basic information,production scale and sales scale of T-Liquor Co.,Ltd.were introduced.Secondly,the basic financial status of T-Liquor Co.,Ltd.was analyzed,and the profit statement of T-Liquor Co.,Ltd.for2014-2016 was listed,detailing the financial status of the company in 2116.In the end,the tax categories and tax rates mainly related to T-Liquor Company are listed in detail,as well as the tax situation of companies in2016.The fourth chapter is based on T Wine Co.,Ltd.as a case,combined with the characteristics of the company's production and operation,designing a tax planning program.After comparison before and after tax planning,the comparison of tax payables shows that tax planning can not only reduce or delay the payment of taxes,but also reduce cash flow expenses and increase income.The fifth chapter is to introduce the risks and preventive measures that T Alcohol Co.,Ltd.may encounter in the implementation of the tax planning program.This chapter analyzes the risks that may exist in the tax planning scheme in Chapter 4,and proposes preventive measures in a targeted manner to make the tax planning program feasible and improve the possibility of success.The sixth chapter is a summary section.Through the comparison of the overall tax-saving situation before and after the implementation of the tax planning program by T-Liquor Co.,Ltd.,it was found that the tax-saving effect was obvious,and it was hoped that there would be some reference and suggestions for the tax planning of small and medium-sized liquor enterprises.In addition,some deficiencies of this article are also mentioned.