The Research Of Tax Planning Based On Corporate Income Tax Reform

There is no doubt the tax burden on enterprises in terms of costs are a burden, reduce the tax burden while there is a lot of ways, such as tax evasion, tax evasion, the relationship between taxes and tax planning, but the way the law will give companies a great deal of risk that threaten its survival, but not against the law, that tax planning is the rational choice enterprise. Not against the law are the criteria of tax planning, so planning in accordance with the law are a prerequisite for tax planning. Corporate income tax because of severe and difficult to pass, flexible features such as tax planning to become the first choice for business taxes, they are related to corporate income tax laws and regulations change, it is bound-to-business tax planning far-reaching impact.In order to meet the economic development of our country since the beginning of 2007 a new round of corporate income tax reform. The new tax law raised the bit; unified taxpayer, the taxpayer re-established the classification and standards; reduced rate, so nominal tariff rate in line with the effective tax rate; clear taxable income, adjusted the tax deduction; changes in the tax concessions; an increase of anti-avoidance provisions. These changes will be effective on the last of the corporate income tax planning programs have an impact, but also corporate income tax planning for the provision of new opportunities.This article related to tax planning theory, the use of cases and the logic of the combination of the methods and norms. With the dialectic, the development vision of the corporate income tax planning to conduct a more comprehensive analysis.First of all, this article in accordance with the results of previous studies, and belongs before the enterprise income tax reform and the characteristics of the planning ideas. Secondly, this article analyzes the corporate income tax change on tax planning related to the impact of research results has been to determine the choice.Finally, this attempt to carry out improvement and innovation, and explore the new situation, the idea of corporate income tax planning, draw the main conclusion of the study in this article:1. Law of variable-bit, so that a more stable tax law, in order to carry out a wide range of conditions for the provision of tax planning; taxpayers of change, the rate of change so that through the establishment of foreign-funded enterprises to reduce the tax burden in history; the substantial tax incentives to cut at revenue decline in the status of planning; anti-avoidance provisions and does not negate the tax avoidance techniques, the opposite is the tax laws to promote the improvement; the amount of taxable income tax has become the deformation difference between the tax gap, tax planning for enterprises opportunities.2. In view of the large enterprises to adopt audit levy the tax by the amount of taxable income and tax co-decision. After the reform, the nominal rate of return of effective tax rate, planning space reduced the amount of taxable income should be the focus of tax planning. Taxable income in the planning, this article attempts to make use of tax differences, tax will be blank, and business spending of tax benefits for their re-classification, exploration expenditure in the tax laws of planning alternatives.In this paper, the focus in detail on the corporate income tax reform and the impact of tax planning for the taxpayer of past successful experience in tax planning to provide criteria for judging. Through the detailed planning under the new situation with an example analysis of ideas, deepen their understanding of related issues, and taxpayers have to carry out the activities of tax planning guide reality.