食品制造企业税收筹划及风险应对研究

Research on Tax Planning and Risk Response of Food Manufacturing Enterprises

食品制造企业具有品牌单一、产品同质、渗透性较低、缺乏高新技术等特点,又因总部整体控制力度强、高度集中、销售生产布局清晰,缩小了纳税筹划的空间与范围。食品制造企业需要运用税收筹划模型,以及地域差距企业享受的不同税收优惠政策,达到减轻企业税负,实现企业利润最大化的目标。食品制造企业在谋求生存与发展的过程中,面临着税收风险的挑战,还需要构建一套税收风险应对机制,帮助企业规避税收风险,促进企业健康稳定发展。

Food manufacturing enterprises have the characters of single brand,product homogeneity,low permeability,lack of high and new technology and so on.Because the overall control of headquarters is strong and highly concentrated,sales and production layout is clear,the space and scope of tax planning is reduced.Food manufacturing enterprises need to reduce the corporate tax burden and maximize corporate profits through the tax planning model and different preferential tax policies enjoyed by enterprises with geographical differences.In the process of seeking survival and development,food manufacturing enterprises are also faced with the challenge of tax risks.It is also necessary to build a set of tax risk coping mechanism to help enterprises avoid tax risks and promote healthy and stable development of enterprises.