Study On The Enterprise Income Tax Planning Of Henan XT Calcium Company

In recent years,the new crown epidemic situation and environmental pressure have put forward higher requirements for industrial and manufacturing enterprises.However,a series of measures to optimize the business environment and the implementation of a larger scale of tax reduction policies have also provided conditions for enterprises to carry out tax planning.At the same time,in order to further support micro,small and medium-sized enterprises and high-tech enterprises,the State has formulated and revised various preferential tax measures.Under such circumstances,it is very important for enterprises to seize the opportunity and formulate correct tax planning methods to plan their own business activities so as to create high-tech enterprises,which can not only reduce their own tax burden but also improve their own competitiveness and provide support for the high-quality development of the national economy.This paper takes Henan XT Company(hereinafter referred to as "X Company")as an example to plan and study its enterprise income tax declaration by combining empirical and theoretical methods.As a high-tech calcium carbonate production enterprise,X company integrates scientific research,production and sales.Most of the tax planning studies are conducted by case study.The first chapter is the introduction of the enterprise income tax planning,research background,research purposes,domestic and foreign literature,planning methods,etc.to better grasp the tax planning theory.The second chapter mainly elaborates the characteristics and methods of the tax planning,which provides a theoretical basis for the better study of the enterprise income tax planning of X company.The third chapter is a brief introduction of X company,from the company’s basic information,calcium products basic production process,financial status,taxes and fees payable in detail.The fourth chapter is the detailed conception and planning of the payment of enterprise income tax by X Company,with the emphasis on the planning of R&D,production,sales,tax declaration,tax preference and other links,so as to provide reference for such high-tech calcium carbonate production enterprises integrating scientific research,production and sales.The fifth chapter mainly analyzes various risks in the enterprise income tax declaration of X company,and puts forward some countermeasures on how to prevent the risks.The sixth chapter is the conclusion and the forecast,carries on the summary to the research result,and carries on the forecast to this enterprise income tax revenue preparation insufficiency,the measures to prevent the risks of tax planning.