Enterprise Financial Income Tax Planning Research

Enterprises income tax is a kind of tax with the income from manufacturing, operating, and otherwise as the objective. With contrast to other kinds of taxes, enterprises income tax is specified with the character of being complex to be calculated and having a wide scale of effect. Enterprises income tax is an amount of money that enterprises have to pay to the government without any return. It results in the deduction of the enterprises' disposable wealth. So enterprises will go all out to decrease its tax burden. As one of the means to pursue its legal rights, enterprises income tax planning emerges with the tide of the times.Under the market economy condition, tax plays an important role in the environment of financial management. By enterprises income tax planning, we can cut down the amount of tax to be paid reasonably and effectively, safeguard and realize the financial management objective of enterprises. So it is getting more and more important and should be researched carefully. Starting with determining the concept and contents of tax planning, this thesis has made the first exploration on several enterprises income tax planning issues in the financial management.