投资计划书

Investment Plan for

Valentino

2012

1 Background of the Valentino

Valentino Chocolate has been producing Italy’s finest chocolates for more than 30years. Valentino chocolates are made in Turin, they are luxury products with a unique taste, and have won many international awards. During the past ten years,Valentino has expand rapidly .It now has almost 300 employees,75 company-owned shops, and a turnover of 90 million. However, in the last two years,sales growth has slow down and cost have risen. This has caused a fall in profits. 2 Product Categories

Today, Valentino Chocolate are making over 30 different quality chocolates, with respect for tradition and a passion for taste. Here is the chart of Valentino’s main products. 3 Difficulties we are facing

Considering the continued slowdown in profit of Valentino, Marketing Department has made an earnest and thorough investigation We need optimize technology process to improve efficiency and enhance products quality.We must motivate the staff's enthusiasm for their job and expand the market as soon as possible.

4 Problem-solving Methods

Consideration for the expand and long term development of Valentino, we believe the investment in productions, sale and market is the most effective way to help Valentino out of mass , promote staff’s work motivation, and become an international business. WE BELIEVE:

Market-oriented and quality products are our guidelines. Velentino can continue to grow, but only it develops new products and finds new Markets.

5 Investment Options

To solve our current problem and enable Valentino to become a competitive international business, we propose an investment of €1.5 million. To become the best chocolate & gift company in the industry! 1

6 Strategy and implementation

Firstly, we need to invest in more research and development. Considering consumer's expense psychology, many customers are fond of trying new products,especially those accord with the future health concepts. Obviously, when keeping Classical products, it is extremely important for Valentino to specialize in new creations. We recommend, each month Valentino should present a new chocolate,based on an exclusive design or an original taste.

Secondly,we must buy new machinery as soon as possible. At present, the delays in production, which were caused by old machines breaking down, causes a series problem to Valentino. Updating old machines timely will end the delays and speed up the product renewal to respond market swiftly. Thirdly, we need explore the market in all areas.We decide to invest in an existing group of cafes. If we become a partner in cafes,we can sell and promote Valentino chocolates with coffees. This investment will boost sales and raise the awareness of Valentino effectively.We need finance a market survey and research trips to the US in a suitable time period. In order to find new markets to sale its production and appropriate for international expansion, we believe the US market is one of the most perspective markets all over the world. We need to assess the market potential for Valentino products Contact agents.We will build up online sales system step by step for over time. As the most popular sales platform, no doubt “network marketing” is an effective way to increase sales and profits.

7 Evaluation

The heads of the departments concerned will hand in a monthly progress report. The Board will then meet to assess the progress made in all areas. The performance and profit will be paid close attention.

To become the best chocolate & gift company in the industry!

2

 

第二篇：关于年终奖发放形式与月工资合并计算个人所得税筹划方案的说明

关于年终奖发放形式调整与月工资统筹考虑

个人所得税筹划方案的计算说明

【税法规制】

?月工资薪金的计税方法是按照七级超额累进税率制，即每档的收入额匹配不同档位的税率，通过分级计算精确得出总的个税额。（法规出处：中华人民共和国个人所得税法20xx年x月修正版）

? 对于取得全年一次性奖金（俗称年终奖）收入的计税办法，在税法规定上是通过将该收入额除以12得到的商数，再查找与此商数匹配的相应税率，将发放奖金全额按查到的税率计算对应的个人所得税额。（法规出处：国税发

[20xx]9号文）

【差异分析】

? 由于年终奖计算方法的设计初衷是为降低一次性取得较高的特殊阶段奖金而引起当月税负畸高的不合理现象，其采取简单的平摊方法选取较低税率，全额计算得出税额的方法，其实质未比照月工资超额累进的科学计税方法。 ? 主要缺陷就表现在年终奖计算方法存在临界点盲区，即奖金数额在1.8万、

5.4万、10.8万、42万等几个临界点上，会出现年终奖多发1元甚至1分钱，税后收入反而减少的情况。因为按此简单平均找到的税率会跳跃至高一档，从而使得奖金全额将按照高税率计算，其原因就在于现行税法未允许年终奖计税方法可按照超额累进的办法来处理。

【筹划思路】

? 通常，我们在知道上述差异点存在的基础上，采取将年终奖金超过会引起税率跳跃限额的那部分数额划归至当月薪金里发放，可实现按年终奖计税方法下避免因多发1元钱，而导致全部奖金额按高税率来计税的囧境。同时，如果遭遇为不引起税率上升而划出部分的奖金数额仍然较大，即便按月工资计税也会达到较高税率的情况，我们采取分二个月进入月工资的调整办法，这样即可以起到控制单月工资薪金税率变化幅度的效果。

? 在以上分析的基础上，我试着通过两种函数运算方法，利用代数求导办法（采取VBA编程运算），合理精确地在年终奖金和月工资发放数额上进行统筹调整，可得到不同的合计税额计算结果，并选取最低的税负计算方案进行账项调整和发放，达到节税目的，确保做到在税制形式上合规，具体计算过程科学，精确得出税负最低值，让每个人的实际收入额达到最优。

【节税效果】

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