Font Size: a A A

Research On Tax Planning Strategy Of HH Liquor Company Limited

Posted on:2019-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:J J LiFull Text:PDF
GTID:2439330578456621Subject:Financial Management
Abstract/Summary:PDF Full Text Request
As the main body of market economy,the main purpose of enterprise's operation is to maximize profits,but tax revenue will cause the net outflow of economic interests of enterprises,how to correctly exercise the rights of taxpayers without violating tax laws and regulations,make full use of tax preferential policies,according to their own production and operation characteristics and development Exhibition strategy,through reasonable and in-advance compliance planning to reduce the tax burden,control costs,increase profits,has become the problem that operators to think about.In order to reasonably guide consumption and safeguard the health of the people,liquor industry has always been a restrictive industry in China.With the strengthening of tax collection and management and the adjustment of tax policy,the tax burden of liquor-making enterprises is increasing.In addition,the competition among liquor-making enterprises is fierce.Liquor-making products lack space for price increase,and net interest rate is constantly lowering.Tax planning has gradually become an inevitable choice for liquor-making enterprises.For HH Liquor Company Limited,reducing costs through tax planning has become a topic for the operators of HH Liquor Company Limited.On the premise of abiding by tax laws and regulations,this paper takes HH Liquor Company Limited as the research object,according to its own production and operation characteristics and development strategic needs,drawing lessons from advanced tax planning concepts and methods at home and abroad,combining with China's tax environment and the production and operation of HH Liquor Company Limited,adopts flexible and changeable measures.Technical methods and means for the HH Liquor Company Limited tailor-made tax planning strategy,put forward tax planning proposals,further standardize and rationalize enterprise tax behavior,thus helping HH Liquor Company Limited to reduce tax burden.By comparing the tax-saving benefits of enterprises before and after planning,this paper aims to help enterprises realize the maximization of value.It can also provide reference or reference for HH Liquor Company Limited in the same industry while providing help in tax planning.In terms of structure,this paper first expounds the research background,purpose and significance,research content,research status and research methods at home and abroad,and then discusses the related theory of tax planning,mainly including the concept and objectives of tax planning,the effect of tax planning,the classification of tax planning and tax planning methods,and then points out.This paper analyzes the production and operation characteristics,relevant tax policies and tax burden of liquor industry,and then analyzes the tax planning environment,current situation and problems of HH Liquor Company Limited in detail.It is found that the tax burden is heavy and the tax planning space is large.Next it is the core part of this paper,from the angle of value-added tax,consumption tax and enterprise income tax.A set of specific tax planning strategies was designed and suggestions were put forward to improve the tax planning level of HH Liquor Company Limited.
Keywords/Search Tags:Liquor industry, Tax burden, Tax planning
PDF Full Text Request
Related items