Marketing Planning: Don'T Forget Tax Planning.

Marketing has become an indispensable part in the process of modern enterprise operation. In a sense, marketing determines the fate of an enterprise.

However, in the process of marketing planning, enterprises often neglect another important issue, tax.

Because every link of a business from establishment to dissolution involves tax issues, and marketing planning is no exception.

If we ignore the tax problem, even a good marketing plan can not achieve the goal of marketing, and can not achieve the purpose of improving the business efficiency and maximizing profits.

Two cases are analyzed.

Case 1: a telecommunication company in order to increase the sales of mobile phones, a telecom company has promoted a golden idea to launch a "pre paid phone delivery" business, that is, if you pay 4300 yuan in telephone charges, you can get a new cell phone free (the price of the mobile phone is 2000 yuan).

This kind of promotion has achieved good results, but if the "gold idea" is carefully analyzed, it will find that the telecommunications company has unwittingly paid more taxes.

The analysis is as follows: 1., the 4300 yuan telephone charge collected by the telecom company is subject to 3% business tax, with a tax of 4300 x 3% = 129 yuan.

In accordance with the relevant provisions of the existing tax law, the sales tax shall be paid by telecommunication units selling wireless pagers, mobile phones, and providing telecommunications services to customers in accordance with the relevant provisions of the existing tax law. 2.

Therefore, the sale of donated mobile phones should be regarded as sales, and the sales tax should be paid at 3% tax rate, with a tax rate of 2000 x 3% = 60 yuan.

If the marketing plan is supplemented by tax planning, the above "golden idea" will be more perfect.

The tax planning is as follows: if the telecom company sells bundles of telephone charges and mobile phones, that is, the selling of "mobile phone plus two years' telephone charges = 4300 yuan", the telecom company can pay 3% business tax of 129 yuan at 4300 yuan, and each mobile phone can save 60 yuan in business tax.

If the company can sell 100 thousand mobile phones a year, it can save business tax by 6 million yuan per year.

Case two: a decoration material company mainly engaged in decoration materials sales business.

The company has purchased a new floor decoration material, which has a market price of 6000 yuan (including tax).

In order to promote this material, the company offers free decorating service for its customers.

As the company did not have the material decoration personnel, commissioned a professional decoration company to carry out this service, each decorated a batch of materials to pay 600 yuan of labor costs.

In this way, the decoration material company sells invoices of 6000 yuan to the consumers, and the decoration company invoices the 600 yuan invoice to the decoration materials company.

When the decoration material company was pleased with the sale of floor decoration materials, it did not expect that this way of operation would bring additional tax burden to the company.

The analysis is as follows: 1. of the 6000 yuan invoice is calculated by 17% tax rate, that is, 6000 (1 + 17%) x 17% = 871.79 yuan.

The 2. decoration company will calculate the sales tax on the decoration income of 600 yuan at 3% tax rate, and the business tax amount shall be 600 x 3% = 18 yuan.

From the above analysis, we can find that the decoration material company has 600 yuan income and is paying tax repeatedly.

Although the company issued an invoice of 6000 yuan, except the 600 yuan paid to the decoration company, it actually received only 5400 yuan.

However, because of its invoice of 6000 yuan, it will pay a value added tax of about 87.17 yuan for 600 yuan, while the decoration company will pay 18 yuan business tax for 600 Yuan decoration income.

If the company takes into account tax planning in marketing planning, it can save a lot of taxes.

The plan is as follows: if the decoration material company sells invoices of 5400 yuan to the consumers, the sales tax is only 5400 (1 + 17%) x 17% = 784.62 yuan; the other 600 yuan is directly opened to consumers by decoration companies.

In this way, each batch of material can save 87.18 yuan in value added tax.

If the material is now popular, decoration materials company expects to sell 100 thousand batches in a year, so that the company can save 8 million 718 thousand yuan in value added tax a year.

We can see that tax planning can bring huge tax benefits to enterprises in the process of marketing planning.

Therefore, enterprises should make tax planning in the process of marketing planning, and strive to realize the organic combination of marketing planning and tax planning. Through tax planning, they can help enterprises reduce their marketing costs and lighten their tax burden, so as to better play the role of marketing and achieve the ultimate goal of enterprises.

Wei