The Study Of Cases And Methods About Enterprise Income Tax Planning

Tax planning means taxpayers in the country extent permitted by law, through the production, management, investment, accounting and organizational structure of the economy, such as the tax-related matters pre-operational design and planning for the programme of tax optimization in order to achieve to maximize profits after a series of activities. Corporate income tax on production, management and other taxable income of the levy on the taxes, with the computational complexity, extensive features, enterprises pay one of the most important taxes on the profits of enterprises have a decisive influence. As China's taxation system is aligning with the international practice, the income tax system is becoming more perfect and abundant. The status of income tax system will gradually increase in the entire tax system, making tax planning is becoming increasingly important.This paper on China's enterprise income tax in the tax planning methods on the basis of, in light of the new enterprise income tax law and Empirical Analysis, according to the example of Company A, the corporate income tax A tax planning issues study, from the perspective of taxpayers to specific enterprise Case of tax planning, specifying in the process of establishment of enterprises in the investment decision-making process and use of external financing for the process of accounting for income taxes reasonable tax planning. In the tax planning process, based on revenue effect theory, control theory and effective tax planning tax theory, it is necessary to follow the legitimacy of tax planning, planning, balanced and objective principles. Through tax planning, to reduce enterprises in the income tax, sales tax and other kinds of taxes and reduce the scale of the financial costs and financing costs, thereby reducing the financial risk, and to improve the economic efficiency of enterprises is very important significance.