Study On Income Tax Planning Of XX Limited Liability Company

On January 1st 2008, the law of enterprises income tax was put into operation. Compared with the old one, great changes can be found on tax rate, deduction before taxation, tax dealing on asset, tax preference as well as tax administration mode. It is only possible for enterprises to make full use of tax preferences and combine with the traits of management structure of enterprises, study details of policy, do tax planning of income tax well on major tax items to realize the value of share holders and maximize the value of enterprises through tax saving rationally and legally.According to the new law of enterprises income tax, this thesis set XX Limited Liability Company as an object of study and devises a tax planning program on income tax for this company by pointing to its development situation and traits of production management. This thesis contains five parts. The first part is preface, mainly introducing the significance of tax planning on enterprises income tax and the realistic meaning of the company's tax planning on income tax. The second part is comprehensive theory relating, illustrating the research achievements of tax planning both at home and abroad as well as the technical means and methods on tax planning of enterprises income tax. The third part analyses the basic circumstance of the company from a perspective of taxation, provides an objective analysis towards tax planning on enterprises income tax, as well as diagnose against tax planning on enterprises income tax. The fourth part devises a tax planning program on income tax from five aspects which are raising money, investment, production management, selling and recombining of property rights. The fifth part points out how to carry out administration and risks controlling on the company's tax planning of enterprises income tax.