Case Analysis On Income Tax Planning Of ZY Electric Enterprise

Tax problems in recent years become a popular problem of managers in enterprises.China’s tax policy update is also change rapidly. Enterprise income tax in the enterpriseoccupies a large proportion, so I choose the enterprise income tax as a key for the taxplanning. As everybody knows, are relatively huge in the base and the proportion of alltax, enterprise income tax payment, therefore the enterprise income tax in the total tax ofany enterprise which occupies a considerable proportion. Based on the above reasons, Ichoose the electric power enterprise’s tax planning as a key topic to research.In the article, I plan the income tax with the method of case analysis of electricpower enterprise and take the ZY power companies for example.Thereby giving somereference to the similar business tax planning in the whole related industry. Planningmethods in this paper includes the tax planning of business entertainment and publicwelfare donation, planning on financing, of the fixed assets depreciation methods, ofinventory valuation methods choice, etc. Content includes three chapters:The first chapter is from the basic condition of ZY company. First, this paperintroduces the production scale and management of this enterprise. Second, the basicfinancial situation of ZY electrical company is analyzed. Mainly includes: presentsituations of enterprise income, introduced various fees and so on. Finally, details of payenterprise income tax about the ZY electric power company in the past two years.The second chapter is the important content of this article and the key content,Mainly according to the actual businesses about ZY electric power company occurred inrecent years to design cases, followed by the presentation of planning basis andtechnology, and then introduces the content of the planning scheme in detail, and thenplanning effect analysis, makes the planning process and significance fully performance.The third chapter describes ZY company tax planning problems and preventivemeasures. There are various risks in the tax planning process in companies. Articles inthe first part of planning for possible risk, targeted preventive measures were put forwardin the hope of making planning more feasible and more practical.