Study On Tax Planning Of YH Company

About tax planning,many scholars at home and abroad have researched it,but if the subjects are different,the concepts of tax planning are also different.Although the emphasis is different,but the core key is identical,to eventually reduce the tax burden,to achieve the purpose of tax savings.This paper argues that the tax planning refers to the use of the professional knowledge of finance and accounting,within the scope of the tax law provisions of the state,in enterprise production and operation of the current situation and financial data as the foundation,through to the enterprise specific business,make more scientific and detailed planning scheme to measure in advance of the specific tax matters,correct projections for profit,and choose the optimal scheme of minimum tax burden,increase profits,thereby improve the interests of the whole enterprise.Tax planning work is often complex system,the enterprise engaged in the relevant work of the personnel quality are high,not only requires them to understand and master the financial and tax law related knowledge but also on this basis,according to the actual operation of the enterprise,the system perfect planning and help enterprises to implement the tax planning program.In the course of this series of operations,it is also required not to violate the relevant laws and regulations formulated by the state,and also in accordance with the requirements of the state tax authorities to operate,is the most basic and very important premise.In China’s traditional manufacturing industry,liquor industry has a long history and enduring popularity.Liquor because of its production process and product characteristics,decided that it needs to pay taxes in the production and sales of many kinds of links,and need to bear a higher tax rate.Liquor industry is a kind of industry restricted by the state.As a liquor production enterprise,YH company is also restricted by relevant national policies.The related tax policy of liquor industry,the country is also in constant adjustment and reform,the new tax policy causes the tax burden of liquor enterprise to be more and more,the burden borne by enterprises is also more and more heavy.Moreover,the liquor enterprise is different from the other most production enterprises,not only must pay the general enterprise income tax and value-added tax,but also need topay the enterprise consumption tax.Based on this kind of situation,this article to YH company as an example,combined with the related date of the enterprise,based on the consumption tax and enterprise income tax of YH company,and using the method of literature,case analysis,quantitative analysis and comparative analysis,combining the practice and theory,researches on the tax planning of liquor enterprises,to develop a suitable for YH tax plan for the development of the company,to reduce tax cost,improve the purpose of corporate earnings.I also hope that through a series of analysis in this paper,it can really help liquor enterprise to reduce part of the tax burden,for the enterprise’s long-term development to play a positive role.