With the development of social economy, tax planning increasingly become enterprise finance or business management in an integral part. Tax planning is also called the tax planning is to point to taxpayer fails to comply with the tax law, respect for the country, under the premise of using the power of the taxpayer, through to the enterprise investment, production, management, financial management activities tax matters for planning and arrangement, reduce the burden, to realize the maximization of enterprise value。In recent years, due to inflation, the artificial factors such as the rising costs of making the food manufacturing products costs rise sharply, so food manufacturing enterprise tax planning becomes more and more urgent. This paper first introduced the chongqing day friend emulsion Co., LTD enterprise's basic situation, then through case analysis or briefly introduced in material procurement, sales, production and business links and his food manufacturing enterprise pay tax to plan in the main method, and then points out that in the risk in the tax planning, and finally puts forward some measures of tax planning risk prevention.
小坦克秋
