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

Tax planning is that the taxpayers plan and operate their operation, investment, finance and the like economic work or behavioral tax matters in advance in order to achieve after-tax benefit maximum value, which is on the premise that the taxpayers comply the laws and regulations in their country. The enterprise income tax is a tax which aims at produce obtained, management obtained and other obtained. It is main tax category in our country. Its tax source is wide and tax burden elasticity is great. The enterprise income tax planning's scope is very widespread. From January 1, 2008, the new enterprise income tax law started to become effective. This provides new space to the enterprise income tax planning. So, the enterprise should analyze the changes of the new enterprise income tax planning and adopt new methods of enterprises'financing, investment, manufacture, operation and the like economic thing to adapt the new change. This paper conducts research to the tax planning of enterprise income tax.The main contents of this article are as follow: the first part introduces the background and the meanings of the subject, the domestic and overseas literature review, the research scope, the research method and the innovation of the thesis. The second part focuses on the fundamental theory of enterprise tax planning. Firstly, the thesis defines the concepts and the natures of enterprise tax planning. It clarifies the subject from tax avoidance, tax evasion, tax savings. Secondly, the thesis establishes the system of the enterprise tax planning targets and builds target models of enterprise tax planning. Finally, the thesis introduces the principles and fundamental procedures of enterprise tax planning. The third part focuses on the necessity, feasibility and motive analysis of enterprise income tax planning. Firstly, the thesis analyzes the necessity and feasibility of enterprise income tax planning. Secondly, the thesis analyzes the internal and external driving force of enterprise income tax planning. Through further systematic analysis, it builds game analysis of enterprise tax planning driving force. The fourth part focuses on the comparative analysis of New Enterprise Income Tax Law and Old Enterprise Income Tax Law. The thesis compares New Enterprise Income Tax Law with Old Enterprise Income Tax Law from the taxpayer, the tax range, the tax rate, the taxable income, the deduction projects, the tax preference and anti-tax-avoidance system. The fifth part focuses on the operational analysis of enterprise income tax planning. Firstly, the thesis points out the misunderstanding and settlement way of enterprise income tax planning. Secondly, the thesis analyzes the methods of enterprise income tax planning from enterprise financing, investment and management. Finally, the thesis analyzes international planning of enterprise income tax from international tax shelters and transnational management transfer pricing. The sixth part focuses on the case analysis. The thesis selects L corporate as the object to introduce the application of enterprise income tax planning. On the basis, the thesis analyzes the income tax planning risk and risk control system of L corporate.