浅析制造业企业的纳税筹划——以MD集团为例

A brief analysis of tax planning of manufacturing enterprises--Taking MD Group as an example

习近平总书记在党的二十大报告中强调:“我们建设现代化,就要抓制造业,搞实体经济。”制造业作为实体经济的重要部门,做好制造业企业的纳税筹划有助于增加企业的现金流,减少纳税资金的占用,提高企业的运营效益,从而助力实体经济的发展。文章从纳税筹划的概念出发,根据MD集团的财务报表,结合MD集团纳税方面的现状,探索公司筹划空间,提出纳税筹划建议,以此最大限度地减轻制造业企业的税收负担。

The 20th report of the Communist Party of China emphasized:“We should focus on the manufacturing industry and engage in the real economy in the construction of modernization.”As an important sector of the real economy,the tax planning of manufacturing enterprises is helpful to increase the cash flow of enterprises,reduce the occupation of tax funds,improve the operation efficiency of enterprises,so as to help the development of the real economy.This paper starts from the concept of tax planning,according to the financial statements of MD Group,combined with the current situation of tax payment of MD Group,explores the company's planning space,and puts forward some suggestions on tax planning,so as to minimize the tax burden of manufacturing enterprises.