Tobacco Industry Also Needs Planning.

In many people's eyes, cigarette factories and tobacco companies are all rich in oil, almost all of them are taxpayers. The amount of tax is calculated by billions of dollars each year. Therefore, there is no need to make tax planning, because the reduction of tax expenditure through planning is hardly enough compared with the huge tax.

In fact, this understanding is wrong.

At present, the competition in the international market is increasingly fierce. If China tobacco companies wants to compete with foreign tobacco companies counterparts, in addition to competition in product quality and marketing strategy, "throttling" is a very important link.

Tax expenditure is a large part of the cost of the enterprise. The more taxes it pays, the greater the cost.

Because the annual tax is very large, the space and benefits will be great.

In reality, some leading cadres and financial personnel of enterprises cannot master and use fiscal laws and regulations well, their business skills are not high, expenses and financial treatment are not reasonable, and even violate financial and tax laws and regulations.

Therefore, the tobacco industry also needs to plan to pay taxes clearly and plan clearly.

The tax planning of tobacco enterprises needs to play the leading role of financial management in enterprise management effectively, so as to prevent losses caused by human errors.

The ideas and methods of tax planning in tobacco industry are interlinked with other industries. Some basic methods are also applicable to tobacco industry.

For example, the cost combination method is very applicable to the tobacco industry.

The increase or decrease of commodity prices will bring obvious tax consequences.

The cost of material charges in cigarette factories directly affects the cost and affects the consumption tax and value-added tax, thereby affecting profits.

For example, if the goods purchased can be checked and accepted in time, the certified value added tax invoices will be recorded in time, and the current input tax can offset the tax amount of the month, which will reduce the pressure of capital and make the company's liquidity more abundant.

There is such a situation in the reality: some companies purchase tobacco leaves due to management and other reasons, and their input tax can not be deducted in time.

For example, in August, a cigarette factory achieved 1 million yuan in cigarette sales tax and 500 thousand yuan in the input tax. After that, the value added tax was paid 500 thousand yuan in the month.

In the latter part of the month, 10000 cigarettes were purchased for tobacco leaves. The price of tobacco leaves was 400 yuan per load, the sum of which was 4 million yuan, and the price was paid. If the debts were promptly recorded, the input tax should be calculated according to the deduction rate of 13%, and the 520 thousand yuan tax deduction could be deducted in that month.

However, due to the failure to enter accounts receivable in advance, the input tax can only be deducted next month, and the value added tax will still be paid 500 thousand yuan in that month.

Just imagine how much tobacco can be purchased by 500 thousand yuan as a business capital turnover.