Abstrakt

Tax planning for liquor-making enterprises – shanxi fenjiu group as an example.

Shan Wang

In recent years, China has adjusted the taxation policy on liquors several times, in a bid to support the outstanding and large-scale enterprises and limit the bad and small ones. However, this move has increased the tax bearing of liquor making enterprises. Therefore, it is of obvious significance to reinforce the taxation planning for liquor making enterprises. This paper describes the taxation planning for production and operation of liquors in various aspects to help those enterprises to reduce the cost of tax payment and increased their income from tax saving.