The Corporate Income Tax Planning Of ZLTH

Since the reform and opening up, with the constant development of economy and the realization of the reform of state tax, our tax law environment and tax management efficiency of tax organs has been greatly improved. Because of a enterprise's expansion, taxpayer gradually realize the importance of tax planning for the development of the enterprise.In recent years, tax planning has gradually become into hot topic of the domestic enterprise finance and tax study. With the implementation of the new enterprise income tax law in 2008, establishing and perfecting gradually of China's market economic system, tax planning has become into an important means of enterprise's frugal spending, We believe that taxpayers' hope for tax planning will more intense in the economic life of 21st century, and people will increasingly use tax planning to safeguard their own legal rights, so tax planning will get faster development. This paper's selection of subject has the important practical significance.The paper described the basic process of corporate income tax planning in simple terms, which is based on the new Enterprise Income Tax Law of China, tries to combine practice and theory, and places the Rural Policy and the Western Development as the theme and the corporate income tax planning as the main line. First of all, the text is starting from the basic theory of tax planning, full use of related policies of the new tax law, and summarizes the corporate income tax planning method; Secondly, the text makes tax planning for the ZLTH basing on theoretical research. Through the analysis of internal and external environment and the Operating conditions, positioning tax planning goals accurately, and carrying out a comprehensive tax planning survey, so that more optimal corporate tax budget appear. I hope that it is helpful for the related corporate to learn and better use the new Enterprise Income Tax Law, do better in various tax-related adjustments and planning behavior, then save tax costs, and achieve tax avoidance reasonably.