PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v5i4.4201ArticleA Brief Discussion on Consumption Tax Planninghttps://artdesignp.com/journal/PBES/5/4/10.26689/pbes.v5i4.4201HeFang2022542022-08-18Consumption tax is calibrated within the price. The amount of consumption tax will directly affect the profits of enterprises. On a law-abiding premise, it is crucial to plan the consumption tax, reduce the burden of consumption tax, and increase the profits of enterprises. This article proposes several consumption tax planning strategies and methods to provide reference for taxpayers from three aspects: the scope of tax collection, the basis of tax calculation, and the tax rate.

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