面对日益激烈的汽车行业,汽车销售企业如果想要在当中获得优势,其销售环节的税收筹划和风险控制就相对重要,企业应该考虑到权销售环节的长期发展,在遵守国家规定的前提下,制定出科学合理的生产营销方案和商务决策,选定好销售方式,从而使税收成本降低,有效的避免税务风险,最终使经济效益最大化。汽车制造商和汽车专卖店的主要税种为消费税、增值税及营业税,其能够利用对税法条款的研究,发现税收筹划的突破口,理清业务流程,规范内控细节,更好的完成税收筹划。 Faced with the increasingly fierce automotive industry, if the automobile sales enterprises want to gain the advantage among them, the tax planning and risk control of the sales links are relatively important. The enterprises should consider the long-term development of the right sales links. Under the premise of complying with the state regulations , Develop a scientific and rational production and marketing programs and business decisions, select a good sales, so that the tax costs are reduced effectively to avoid tax risks, and ultimately to maximize economic efficiency. The main types of tax for automobile manufacturers and car shops are consumption tax, value added tax and business tax. They can make use of the research on the tax laws to find the breakthrough in tax planning, clarify the business processes, standardize the details of internal control and better complete the tax planning.