The Research On Enterprise Income Tax Expenses Planning For A Media Company Limited By Shares

Enterprise inco me tax expenses is constituted by curre nt income tax expensesand deferred income cost.When we calculate Enterprise inco me tax expenses, weshould deal with the recognitio n and measure ment respective ly. Enterprise income taxexpenses run through financ ia l decis ions. Fina lly it relates to the accounting incomeand goal realization of the enterprise. Because its tax fund is wide,its tax burden isflexib ility, so it has a lot of p lanning space.It is the foca l point o f the enterprise taxrevenue preparatio n. Taxpayers or the ir agent sho uld carry out enterprise income taxexpenses pla nning within the established framework of the tax syste m,pla n thestrategy, manage me nt and investment activity of taxpayer reasonably, in order torealize the taxpayer’s value maximization.Our cultural enterprises have the phenome non of hea vy tax burden and doub letaxatio n.As a new ind ustry, its tax p la nning syste m is not sound in it.Becauseenterprises are lack of tax planning consc ious ness,they pay tax repeated ly and evadetax generally. These make culture enterprise faces serious tax burden and tax risk. Sotax planning has the very strong practical s ignifica nce for culture enterprise. Thepaper takes A med ia company limited by shares （The fo llowing is called A companyfor short.）as an exa mp le. Discusses related issues o f cultura l enterprise inco me taxexpenses pla nning.I want to explore the income tax expenses pla nning methods whichcan create benefits for A enterprise in this paper.The paper conta ins four parts: First，the paper introduces its researchbackgrounds and significa nce. Second, the paper discusses the theoretica l basis ofincome tax expenses planning、characteristic and method. Third,the paper discussesthe present situation and questions of A company’s enterprise income tax expensesplanning. Four, the paper puts forward the principles and programs of A company’senterprise income tax expenses planning a nd the measures whic h can ensure theincome tax expenses planning put into effect. It draw some insp iratio n and referenceto other cultura l enterprise.