会计学院知识库

近些年来我国的市场经济发展的十分迅猛，市场竞争中各个企业斗争的很激烈，面临竞争都有很大的压力。企业经营的主要目的是要实现利润最大化，而最有效的办法之一就是使成本有所回落的基础上将企业效益进行提高，而作为企业成本的重要组成，纳税筹划便成了在成本管理过程中实现减轻税负的关键和必然选择。

长期以来，白酒产业始终被国家进行管控，且征收的税率较高。白酒行业不仅要承担缴纳企业所得税、增值税以及城市建设税的义务，而且还要征收消费税。本文以青海互助青稞酒股份有限公司（以下简称青青稞酒）为研究对象，通过对青青稞酒进行研究了解到，公司2019年全年消费税纳税金额在总税负中所占比例超过了50%，在合乎税收法律合法性管控的要求下开展研究工作具有现实的参考意义。文献研究法是本文的主要方法，因此撰写前首先对国内外相关的纳税筹划理论、知识等进行了收集并加以归纳整理，从而使筹划方案的设计有了理论支撑；另外，通过收集了解青青稞酒的公司概况、财务概况、涉税状况、消费税税负情况，研究青青稞酒实际纳税情况，发现目前青青稞酒存在的问题，从而选择能够开展纳税筹划的三个方面，提出能够优化消费税税负四种措施，包括调整产品结构、择优产品加工方式和销售渠道以及筹划最佳的包装方式，考虑业务、设计研发与职能联动；除此之外，还可通过间接方式减轻企业税负，如提高自主定价权、妥善处理移送使用酒品等；紧接着运用案例分析、对比分析两种方法对青青稞酒日常运营中发生的业务展开具体的筹划，并对不同筹划方法获得的效果进行对比，期望以上述可优化的对比方式达到研究目的，可以让酒类企业重视纳税规划行为，并尽快将消费税纳税筹划引入企业涉税管理，并从战略视角提升青青稞酒的现金流稳定性，在做到依法合理缴纳消费税的前提下，帮助企业减轻消费税税负压力。

文末，作者为了使消费税纳税筹划方案能在青青稞酒业中得以落实和执行，特从社会、组织、技术以及制度等方面制定了与之对应的保障措施。

In recent years, China's market economy is developing very rapidly. In the market competition, various enterprises struggle fiercely and face great pressure of competition. The main purpose of enterprise management is to maximize profits, and one of the most effective ways is to reduce costs and improve efficiency. Tax planning should be carried out for the components of enterprise costs, so as to reduce the tax burden, which is the inevitable choice of enterprises.

The liquor industry has long been controlled by the state and taxed at a high rate. The liquor industry is liable not only for corporate income tax, value-added tax and urban construction tax, but also for consumption tax. Based on the research of Qinghai Huzhu Barley Wines Co., Ltd., this paper learned that the annual consumption tax payment of the company in 2019 accounted for more than 50% of the total tax burden. Therefore, it is urgent for the enterprise to carry out consumption tax planning. Literature research is the main method of this paper, so before writing the relevant theories and knowledge of tax planning at home and abroad were collected and summarized, so as to provide theoretical support for the design of the planning scheme. In addition, the green barley, the financial situation of the wine industry in recent years, company profile, the condition of fords the tax, consumption tax, the tax burden of collecting, found the problems existing in the highland barley wine company, can choose to carry out the tax planning from three aspects, thus, can directly reduce the tax burden on consumption tax adjustment of product structure, product processing and sales channels, planning the best way of packing four kinds of methods and measures, in addition, also can reduce the tax burden on enterprises through indirect ways, such as improving independent pricing power, properly handle transfer using wine, etc.; Followed by using case analysis, comparative analysis of two kinds of methods for green barley liquor in the daily operation of the business expansion concrete planning, and comparison of the effects of different planning methods to get, to strengthen the company's emphasis on tax planning, hope the company can design reasonable consumption tax should be brought into the financial management as soon as possible, finally achieve the goal of lower corporate tax tax burden. At the end of this paper, in order to make the consumption tax planning scheme in the green highland barley wine industry to be implemented and implemented, the author formulated the corresponding safeguard measures from the aspects of society, organization, technology and system.