Enterprise Income Tax Planning And Related Financial And Accounting Research

Tax planning refers to that the tax payer designs and draw-up plans in advance to choose the best tax-paying scheme and reach the maximal after-tax profit through production, management, investment, calculation and institutional framework in the range of state laws. Tax planning can direct to all tax categories, but because the different nature of tax categories, the way, method and income of tax planning are different. For the taxpayers, only studying the nature of each tax category, legal provisions, position and influence in different links of economic activities, can choose the best scheme,which obtain the income as large as possible, tax-planning certainly aims at the main tax categories related to the enterprise's core business or related to the main economic items .Now, a lot of enterprises pay attention to the tax planning of corporate income tax more and more, for corporate income tax is the important tax category levied by most of countries in the world. Corporate income tax is levied to the corporate for their profits.Usually, when accountant deals conflict with tax laws and regulations, we subject to the latter. Corporate income tax is connected with accountant calculation and financial management closely. It has a lot of elastic characteristics and involves all kinds of aspects from the setting-up to bankruptcy of the corporate. Considerable benefit will be obtained if the enterprises do a good job on tax planning. First, checking and calculating of corporate income tax involve all aspects of enterprise's management. Affirmation of revenue and deduction of different cost, not only involve the regulations of the financial accounting system but also need to adjust according to the regulation of the tax law. Second, more preferential policies of the rules and regulations of corporate income tax make tax planning convenient. Third, many ripe methods to tax planning of corporate income tax have already formed. Operate according to these ripe methods, can generally make better result.With tax system of our country integrates with international practice, the income tax and property tax system will be perfected and enriched day by day, their positions in the whole tax system will be improved gradually, the improvement of the tax collection and management level and quickening of the construction pace of the tax law will make chances that tax evasion and tax avoidance reduce day by day. Tax planning becomes increasingly important. This dissertation proceeding from corporate income tax , standing on the taxpayer's angle, using the basic principle of tax-planning, gets deeply to the production and operation activities of enterprises .The dissertation cite a large number of cases to describe how to deal with the financial and accountant issues in the course of tax-planning of corporate income tax. It also analyses some problems of tax planning in our country and proposes some improvement measures at the same time.The dissertation includes three parts:The first part is about the meaning of the tax planning, the fundamental skills and concrete methods on tax planning of corporate income tax.The second part deals with the questions on the tax planning of the corporate income tax in accountant calculation and financial management.The third part is about the existing problems on the tax planning of the corporate income tax and settlement measures in our country.