Corporate Income Tax Planning Theory And Case Studies

Tax planning has a very important position in the economic activities of enterprises. The theoretic and practical researches on tax planning have well developed and become mature abroad, especially in the developed countries or regions. While in China, it is just beginning. Because a particularity of Chinese tax system , enterprise income tax is one of the most main burdens of corporations. Reasonable tax planning can not only reduce taxation burden to some extend, but also reinforce the consciousness of enterprise's cost control. The purpose of enterprise income tax planning is to reinforce the competitiveness and strength of enterprises. And the research on the enterprise income tax planning becomes the principal work in tax planning in China.In this paper, based on comprehensive research of the national and international tax planning status, a thoroughly discussion on the concept of tax planning is made. Then, a general research on the policies of enterprise income tax is made. According to the difficult problems that enterprises meet in dealing with enterprise income tax at current time, practically this paper makes analysis for the possibility of the tax planning for enterprise income tax, comparing the result after tax planning with it before tax planning for the cases related to tax payment, and point out the problem should pay attention to in the practical operation.