白酒企业消费税纳税筹划问题与改进建议

Issues of Consumption Tax Planning in Liquor Companies and Suggestions for Improvement

摘要: 依照国家有关白酒生产销售的消费税政策，结合制酒企业消费税负担较重迫切需要纳税筹划的客观实际，采用调查研究、判断推理、对比分析等方法，阐述了白酒企业消费税筹划的现状，剖析了消费税筹划存在的问题，并有针对性地提出改进建议。

Abstract: Based on the consumption tax policy on production and sale of liquor, taking into consideration the heavy burden of consumption tax on liquor companies, in which tax planning is urgently needed. This article expounds the current situation of consumption tax planning in liquor enter-prises by means of investigation, reasoning and comparison; analyzes the existing problems in consumption tax planning; and puts forward suggestions for improvement.