The Income Tax Pay Plan Research Of A Co., Ltd.

With the process of world economic integration accelerate ceaselessly, the competition among the enterprises is becoming fierce. Therefore, more and more enterprises to consciously establish and gradually improve the cost constraint mechanism of enterprise management as the central link. Enterprises focus on the exchequer at the same time, to continue to broaden sources of income and reduce expenditure and control of enterprise costs. As the cost of enterprise core elements of tax, tax planning can in the legal premise, reduce tax cost, extend the tax time, effectively help enterprises to achieve maximum value, increase the competitiveness of enterprises. Since the tax system is getting better gradually, the company should enhance the law aspect of the tax planning and corporations should improve the operation and management abilities. In the market economic system, everything depends on the law. It is important to companies to take steps on tax planning and analyze the tax planning progressWith the development of the economic system, tax planning will play an important role in the business society and the companies’operations in the future. In China, the most important tax is corporation tax. so if we perform the tax planning, it will not only increase the value of the company, but also bring the profit directly; minimizing the taxation, maximize the liquid assets, reducing the risk of operation and increase the competition of products’ price in order to increase the sales volume and market share. Enterprise income tax scope and objects is very widely, which pay the amount will directly affect the enterprise profit after tax size. Therefore, many enterprises have attached great importance to the enterprise income tax planning, as large taxpayer A company is the enterprise income tax planning tax as the preferred.This paper takes A company as an example, according to the " enterprise income tax law ", based on the financial data and income tax space analysis, combined with the actual situation of A company and A company enterprise income tax regulations and policies, has been developed by the A corporation tax planning of enterprise income tax plan.The first part, introduction, mainly introduces the background and significance of topics and research ideas and research methods. The second part, the basi theory of tax planning author. The third part, A enterprise income tax planning analysis. The fourth part, A enterprise income tax planning and tax saving effect.