Tax Planning On The Basis Of Labor Contracts For Corporation

The labor contract is an agreement for the realization of certain economic purposes, and the employee and the employing units to determine labor relations and clear the rights and obligations of both of two parties. The contract usually is the basis and premise of enterprises engaged in economic activity. Once a contract is to be performed, it will generate the tax liability. The corporate income tax is a tax levied on the production, management and other taxable income. This paper summarizes the following results through the study of labor contracts and tax planning:(1) Defining the concept of meaning, significance and characteristics of tax planning, and defining the theoretical basis of tax planning.(2) The tax-related terms of the labor contract invalid provisions, risk analysis, the remuneration paid for tax planning methods were carried out by a detailed analysis and summary.(3) Associating the corporate income tax planning with the labor contract and analyzing the labor contracts role in the corporate tax planning and its impact.(4) By analyzing the instance of the ZB Group in the actual operation, the enterprise can use those methods of tax planning to maximize the benefits and minimize the risk of competitiveness of enterprises and maximize the competitiveness of enterprises.The main purpose of this paper is to give a systematic analysis of enterprise income tax planning for the labor contract. I hope this article has a comprehensive understanding and knowledge of corporate tax planning, profound insights through these tax methods, procedures, and risk.