Research On Tax Planning Of S Liquor Company

With the development of China’s economy,enterprises often ignore the influence of tax burden while pursuing economic profit maximization.The high tax cost also becomes one of the obstacles to the development of the enterprise economy,so tax planning becomes one of the important means to reduce the tax burden of the enterprise and increase the economic profit.Because of the characteristics of the liquor industry,its tax burden is relatively high,and tax planning can effectively help it reduce the tax burden pressure.The tax burden pressure of s liquor company has been persistently high,and the professional ability of tax planning is also insufficient,this will affect the development of enterprises in the long run.In this context,it is necessary to S liquor company tax planning research.Taking s liquor company as the research object,this paper studies how to use the tax planning to reduce the tax burden of s liquor company.Mainly using the literature research method,case analysis and other methods.The thesis is divided into five parts.The first part introduces the background of the topic,the significance and methods of the research,and expounds the present research situation at home and abroad,and points out the technical route of the research,including the overview and theoretical basis of tax planning,as well as the basic techniques and methods of tax planning,in order to provide a theoretical basis for the design of the Planning Scheme;This paper analyzes the present situation of s liquor company’s tax planning,and points out that there are some problems in tax planning,such as lack of financial personnel ability,incomplete control of risks,etc The fourth part combines s company’s current situation of paying taxes to carry on the plan design of paying taxes,on the basis of the clear design mentality of paying taxes for the main categories,first of all,the implementation of value-added tax on the selection of appropriate categories of taxpayers,tax burden transfer and the use of supplier categories for planning,and secondly,to Plan for the implementation of the plan of establishing an independent subsidiary company,entrusting processing production and setting prices independently for the consumption tax.Finally,the Enterprise income tax implementation uses the tax preferential policy,chooses the suitable depreciation way as well as the reasonable plan research and development expense to carry on the plan.The fifth part is the tax planning countermeasures and security measures,through the optimal tax planning program,the establishment of tax planning departments and risk control countermeasures;Through raising the attention to tax planning,focusing on talentmanagement and comprehensive consideration of tax planning programs and other measures to ensure that tax planning can be successfully implemented.