A Research On Enterprise Income Tax Planning Under The Background Of The New Law Of Enterprise Income Tax

Tax planning is that the taxpayers plan and operate their enterprises' manufacture, operation, investment, finance, organization structure and the like economic work or behavioral tax matters in advance in order to achieve the enterprises' overall tax burden optimization and maximum value, which is on the premise that the taxpayers don't violate the laws and regulations in their country. Currently, tax planning's establishment in our country is still in the exploratory stage.Tax planning always has its political and economic environment, and its thought and technique vary with the change of tax system.In 2007, the promulgation and enforcement of the Law of the People's Republic of China on Enterprise Income Tax brings about harmony of domestic capital enterprise income tax system and foreign investment enterprise income tax system. Meanwhile, it also implements domestic capital enterprise and foreign-investment enterprise's win-win structure of fair competition and mutual development, becoming the marking of Taxation System of China moving forward a single step to the internationalization and the legalization. The new law has made innovations in taxpayer system, tax rate system, tax base system, income tax deductions system, anti-tax-avoidance system, tax administration system and so on. Correspondingly, the method and measure of enterprise income tax system has also to be adjusted.First of all, this thesis introduces the basic theory of tax planning. It explains the conception and characteristics of tax planning, status of development of tax planning at home and abroad. Besides, it compares tax planning with tax-saving, tax-evading, tax-escaping, tax-refusing and so forth, illustrating the basic technique of tax planning. Secondly, this paper has a further research on the reformational mean idea and influence of the new law of enterprise income tax. Finally, the paper analyzes that, in the context of new enterprise income tax system, the enterprises can conduct tax planning from a number of angles such as the mode of financing, annexation and reorganization of enterprises, accounting option, tax exemption, et cetera. In this way, the enterprises can achieve the management objectives of alleviating the tax burden legally and maximizing the value of enterprises.The thesis considers that, under the situation of the new enterprise income tax system, the main players in the market have to take countermeasures, plan the enterprise income tax planning actively and bring about harmony of paying taxes lawfully, avoiding tax reasonably and tax-saving.