Research On Enterprises Income Tax Planning

Enterprises income tax is a kind of taxes imposed on production, management and other incomes. Enterprises income tax is complex in calculation and has wide influence. Therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means. The activities of designing and programming tax, which abide by the rules to maximize the enterprise values, are generally called tax planning. This dissertation studies related tax-planning issues of enterprise income. The main achievements are shown as follows:Firstly, the meaning, characteristics, significations and related concepts of income tax are defined and summarized, which are theoretic bases for analyzing enterprise income tax planning. Secondly, the conditions and risk-control methods are discussed systematically. Thirdly, based on the . actual situation of business management, the practical process and methods of tax planning in every stage are further analyzed. Fourthly, by analyzing a series of actual tax planning activities of Xi'an M Medicine Company, which are changing the registered place, adjusting the methods of plant assets depreciation, comparing the different organizations, and choosing theequipment invest offset time, a real case is given to illustrate that reasonable tax planning is very important in decreasing the taxation and increasing the profits of enterprise. Finally, the noticeable problems of enterprises income tax planning are pointed out.The purpose of this dissertation is analyzing systematically the main thoughts and methods used in enterprises income tax planning. It can not only help enterprise plan its income tax, but also bring positive effects in protecting its benefits and maximizing profits.Tax planning is a systems engineering with strong policy and practice, wide coverage and complex situation. The approaches and means of tax planning are different according to the different external environment and the enterprise conditions. However, the enterprise will benefit from the procedure and means of tax planning discussed in the dissertation.