Research On Tax Planning Of Value Added Tax And Enterprise Income Tax Of ND Enterprises

Automobile is an important means of transportation for human beings.It has been several years since it was out of reach.According to the relevant survey,there is a great possibility in the demand of Chinese residents for automobiles,and there are numerous automobile related industries in China.The most important role of automobile market is automobile sales and service enterprises People provide a series of automobile related services,such as automobile sales and after-sales service.Automobile sales service industry has experienced its most glorious era.However,when economy,science and technology made a huge achievement,automobile sales service industry seems to have insufficient stamina.High enterprise costs and meager enterprise profits limit the development of automobile sales service enterprises,many automobile sales and service enterprises are on the verge of bankruptcy because they can’t make ends meet.Even some automobile sales and service enterprises are desperate to choose illegal means to obtain funds and financial loans,which leads to high debts and broken capital chain.The development of automobile sales and service enterprises has temporarily stopped.Tax payment refers to a specific way of distribution in which the state is the main body,in order to realize the state functions,by virtue of political power and according to the standards prescribed by law,to obtain financial revenue free of charge.It is compulsory for taxpayers and an irresistible obligation of taxpayers.Value added tax and enterprise income tax account for half of the tax of automobile sales and service enterprises.Tax planning is an important means for enterprises to save costs and expenses,and it is also one of the powers of enterprises.All tax planning is carried out around the enterprise’s own activities under the legal premise.The state allows enterprises to make reasonable planning for the taxes they need to pay within the scope permitted by law,so as to achieve the purpose of saving expenses and improving the economic situation of enterprises.The state allows enterprises to reasonably plan the taxes they need to pay within the scope permitted by law,so as to save expenses and improve the economic situation of enterprises.At present,there are many practical cases at home and abroad to prove that the correct tax planning can effectively relieve the pressure of business operation and even improve the vitality of enterprises.Based on the characteristics of China’s automobile sales and service enterprises,this paper takes ND enterprises as the main research subject,and based on the relevant theories of tax planning,studies the previous or current tax planning of value-added tax and enterprise income tax of ND enterprises on the basis of the theories of traditional enterprise tax planning.The tax planning of value-added tax and enterprise income tax of ND enterprises is optimized and improved,and the measures to ensure the effective implementation of the tax planning of value-added tax and enterprise income tax of ND enterprises are supplemented.It provides a reference for the managers of Chinese enterprises to further strengthen their understanding of the tax planning of value-added tax and enterprise income tax.