| As an important pillar industry in China,automobile industry plays a very important role in promoting national economic development and stimulating domestic demand.In order to reduce the tax cost of automobile enterprises and enhance the competitive strength of domestic automobile enterprises,the state has introduced many favorable tax policies for the sustainable development of automobile enterprises.As one of the largest automobile listed companies in the domestic a-share market,s automobile company’s main business includes the production,R & D and sales of complete vehicles and spare parts,as well as providing services such as mobile travel,finance and international operations,involved in business and tax payment has a certain representation.Therefore,it is necessary to discuss the tax planning strategy of S Automobile Company and put forward specific implementation proposals.S Automobile Company is the main body of this paper,taking the tax planning as the research object,using the methods of Literature Research,field investigation,comparative analysis and so on,this paper discusses the tax planning strategy of s automobile company.First of all,the paper introduces the research background,purpose and significance,introduces the domestic and foreign references in detail,and explains the research methods used in the paper,including the automobile enterprise definition and the characteristic,the tax payment plan meaning,the method as well as the theory foundation.Secondly,combined with the current operating situation of s automobile company,the status of tax planning,tax-related status and the necessity and feasibility of tax planning are analyzed.Thirdly,based on the analysis of investment,financing,production and operation activities,s automobile company’s Tax Planning Strategy and implementation effect,including through the choice of organizational form,the choice of investment location,the choice of investment methods to explore the tax planning strategy and choice of investment activities;Through the choice of capital structure,financing lease financing activities planning to explore the financing activities of tax planning strategies and options;Through the purchase channel choice,fixed assets purchase time choice,the sale settlement way choice,fixed assets depreciation way choice,the purchase parts supplier choice and so on the preparation discussion production management activity tax payment plan strategy and the choice;In the light of s automobile company’s specific tax situation,this paper analyzes the effect of Tax Planning Strategy Implementation.Finally,in order to ensure the effective implementation of s automobile company’s tax planning strategy,from enhancing the awareness of corporate tax planning,strengthening communication with tax authorities,paying timely attention to changes in tax policy,paying attention to the training of tax planning talents,paying attention to the risks of tax planning,and actively developing the cost – benefit analysis,p UT FORWARD S Automobile Company Tax Planning Strategy Implementation Proposal.With a view to the above-mentioned analysis,the successful implementation of effective tax planning for s motor company benefit. |