When I was looking for a job in the second half of my senior year, I applied for accounting positions in many companies and finally chose to work as an intern accountant in a jewelry company. At work, I found that the gold jewelry tax of jewelry companies is heavy, the cost is relatively transparent and the profit is low. As an accounting major, I can feel that jewelry sales companies have a lot of room to save taxes.

In addition, I have encountered some problems in the actual work, so I have a real personal experience in the tax planning of jewelry sales enterprises. In the topic selection stage, my tutor, Mr. Tu Min, also asked me to choose something with personal experience to write, so I chose the tax planning of jewelry sales enterprises to discuss.

2. What is the significance and purpose of studying this topic?

For the managers of jewelry sales enterprises, tax planning is an important means for jewelry sales enterprises to reduce sales costs. Taxpayers' reasonable tax avoidance planning according to the national tax policy can promote the further development of industrial layout, save tax sources and promote the prosperity and development of society. Combined with my professional knowledge and work practice, this paper briefly analyzes the tax planning of jewelry enterprises, and discusses how jewelry sales enterprises carry out reasonable tax planning, improve work efficiency by various means, and promote the benign development of the national economy.

3. How is the basic framework and structure of the full text arranged?

This paper expounds the significance of tax planning in jewelry industry, and lists the tax laws and regulations related to this paper. After that, all parts of the third chapter are logically interrelated and cooperate with each other to become an integral part of the whole. Taking the payment of value-added tax, consumption tax and enterprise income tax by jewelry sales enterprises as an example, this paper explains the tax-saving space that can be planned to serve the theme. Make the structure of graduation thesis more unified and complete, and serve for better expressing the content of graduation thesis.

4. What is the logical relationship between the parts of the full text?

The full text discusses the status quo-puts forward the significance of planning-analyzes the types of taxes that can be planned-and puts forward feasible countermeasures.

5. What different opinions have been found in the process of studying this topic?

How do I know these different opinions?

How to deal with it?

There are not many different opinions about the credit card market for college students. The main difference is that many problems in the development of college students' credit card market are caused by banks or college students.

The traditional view is that banks are generally responsible, and then many people propose to be responsible for college students. In my opinion, both sides are responsible. If the responsibility must be divided into four or six points, I think banks account for 60% of the responsibility.