Research On Tax Planning Of Liquor Enterprises In The Context Of Big Data

In recent years,under the dual role of traditional liquor culture and new consumption concepts,the competition in liquor industry has become increasingly fierce.In addition to the accumulation of multiple problems during the COVID-19,liquor enterprises urgently need to solve development problems.With the extension of cloud computing,the Internet of Things,AI and other digital technologies to supply chain management and rapid development,"digital intelligence empowerment" has become an important means for enterprises to gain competitive advantage.More and more liquor enterprises hope to use digital intelligence to successfully transform.The new generation of digital technology has created a new digital business model,which will also lead to a new round of tax planning model reform.The digital intelligence supply chain focuses on the whole,integrates the enterprise’s tax planning into the supply chain management,optimizes the process and integrates resources,thus breaking the phenomenon of enterprise data islands.Compared with the traditional tax planning scheme,the tax planning scheme designed by the digital intelligence of supply chain management has many advantages.This paper takes T enterprise as the research object,and analyzes the tax planning of T enterprise’s production and operation activities.First of all,starting from the operating status of T enterprises,we use descriptive statistics and comparative analysis to analyze their tax management status and tax planning status,and then analyze several types of problems in their tax planning: first,the weak awareness of tax planning,second,Professional quality is not high,third,the lack of close integration with big data,fourth,the lack of risk control mechanism,and fifth,the increase of non-tax burden.Secondly,on the basis of the previous analysis,the supply chain management center is set up separately in the organizational structure by optimizing the supply chain of T enterprise to realize the integration function of "viewing data,managing data,and using data".The tax planning plan for T enterprises is designed from the aspects of procurement,production and sales in the supply chain.The tax risks of design and selection of policy changes,market changes,tax authorities,personnel quality,data security and other aspects are analyzed and improved measures are put forward to ensure the effect of tax planning,mainly by selecting suppliers,changing processing methods,and packaging deposit planning.The purpose of this paper is to add the overall chain analysis to the tax planning analysis of T enterprise,evaluate the effectiveness of the tax planning plan after the integration of all business links,and provide certain reference and reference for liquor enterprises to carry out tax planning from the perspective of digital intelligence supply chain.At the same time,there are deficiencies in this paper.Due to the limited level of research,the comprehensive analysis ability of tax planning of T enterprises is still lacking.