Analysis on tax planning of S Liquor Industry Co., Ltd.

The baijiu industry faces intense competition, with the market transitioning from growth to saturation. Enterprises are shifting from high-volume production to quality-focused development, leading to increasing industry consolidation. Reducing taxes can create favorable conditions for sustainable business operations. As value-added tax (VAT), corporate income tax, and consumption tax constitute the main components of corporate taxation, this study analyzes these three taxes under current policies for S Liquor Company. It identifies existing shortcomings in tax compliance and proposes optimization strategies for these three categories. These measures aim to ensure S Liquor Company's long-term stable development while providing reference insights for tax planning of other liquor enterprises.