Study On Tax Planning Scheme Of Wuling Automobile Manufacturing Company

As the process of global economic integration accelerates and the downward pressure on the economy increases,it leads to fierce competition among automobile manufacturing companies.In the process of automobile production and operation,how to cut costs and increase business efficiency is one of the problems that automobile enterprises must face.Recently,the state introduced a number of preferential policies aimed at reducing the tax burden of automobile manufacturers.Thus,under the premise of compliance with the law,automobile production and manufacturing enterprises need to establish a correct awareness of tax planning,use various means to design reasonable tax schemes in financing,investment,supply,production and sales to save more funds to support the operation of the enterprise,increase the economic benefits of the company and achieve the business objectives of the enterprise.This article takes the tax planning scheme of Wuling Automobile Manufacturing Company as the research object and adopts the literature review method,case study method and comparative analysis method.The first part is based on tax saving engineering theory,cost-benefit theory and tax regulation theory,and systematically analyzes the tax-related types and problems of tax planning of Wuling Automobile Manufacturing Company according to the development characteristics of tax planning of automobile manufacturing enterprises.The results showed that the company has to implement tax planning activities in a legal context to further reduce the tax burden of the company.The second part is the design of tax planning scheme for Wuling Automobile,which mainly includes:Tax planning solutions for the organization and investment activities in investment activities;Tax planning solutions for debt financing and equity financing in debt activities;Tax planning solutions for inventory valuation methods and depreciation of fixed assets in production and operation activities;Tax planning solutions for the provision of deductible special invoices by the company’s suppliers,the choice between incoming material processing and production sales,changes in discount sales methods and settlement methods,and tax planning solutions for other operation activities Tax planning solutions for contract management,etc.The third part verifies the effectiveness of the tax planning scheme in conjunction with the tax planning design scheme above,and the results show that the designed tax planning scheme can reduce the operating costs of Wuling Automobile and help improve the overall profitability of the company.It also proposes internal control and external risk avoidance measures for the current problems of tax planning,aiming to provide more theoretical references and intellectual support for the healthy,sustainable and high-quality development of China’s automobile manufacturing enterprises.