Research On Enterprises Income Tax Planning

TaxPaying Planning refers to the practice of the taxpayers' financing planning, countermeasure and arrangement to involved tax proceedings via reducing the tax burden according to the involved tax boundary and the actual taxation system aiming at achieving the maximum income after the tax. It is ongoing on the premise of legality and following the international revenue usual practice. Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, tax paying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.The enterprise tax income belongs to one of the most popular tax categories in nowadays world and it is also the main kind of tax category for the enterprises to take into account for the purpose of rate paying design for the following two reasons relative to the turnover tax. One of the characters of the enterprise tax income is that it relates to the every aspects of the enterprise's production and management from the conformation of the income, deduction and apportionment of the charges to the collection of the costs; the other one is that it has a bigger scope for the rate paying design and then can bring obvious benefit for the reason of the favorable revenue regulated by the enterprise tax income regulations.With a systemic attitude and casting eyes to the maximum earnings after tax, this article discusses and analyzes from the aspects of the cost of revenue and the cost of non-revenue on the basis of the analyzing of the feasibility and the Chinese practical instances and under the theory of effective tax paying planning. Moreover, in the analyzing process of the tax cost, according to the author's designed thinking frame of the enterprises income tax paying planning, this article introduces the methods and essential approaches to the enterprises income tax paying planning from the aspects of theory and practical business which offers the guidance to the tax payers to carry out the practical tax paying planning as well as maintain the enterprises' confidence.The tax paying planning of the enterprise income tax is a kind of comprehensive and complicated project with strong policy and practicality. The approach and methods of the tax paying planning are different due to different enterprises self conditions and outside surroundings. We believe that the study of the enterprises income tax paying planning will bring good revelations and practical guidance to their activities.