The Study On Company’s Income Tax Planning

After a long historical period, the development of the enterprise income tax law in our country has entered the fast and normalized stage. Especially in 2007, the new enterprise income tax law was reviewed and approved by the National People’s Congress and in January 2008 formally implemented across the country. The implementation of the law further improves the system of socialist market economy, creates the fair environment of competition for all kinds of enterprise tax, and drives the enterprise income tax law to a new stage of development. Through the implementation of the law, the original income taxes for domestic and foreign enterprises which independently exist realize the unification.As the economic management departments continuously strengthen the supervision to the enterprise, the tax risk of the enterprise is also increasing. How to use tax planning theory, especially enterprise income tax planning theory, to conduct tax scheme design for enterprise production and business operation activities so as to reduce and control the enterprise tax risk, to reduce the corporate tax burden, and to improve the economic benefits of enterprises, is a major problem that the enterprise financial management need to face. This paper, starting from the basic theory of tax planning, based on the relevant tax laws and regulations in our country, using the method of theory with practice, through the introduction to DL company’s basic situation, analyzes the enterprise tax situation, the taxation for main tax and the preferential taxation policy enjoyed by the company, puts forward the unreasonable points in the company’s tax planning, particularly for the enterprise income tax planning, and combined with related regulation of the new enterprise income tax law, analyzes the application of enterprise income tax planning in DL company. This paper makes an enterprise income tax planning scheme covering each aspect of DL company such as company production, investment, management and so on, hoping to help relevant personnel to use new enterprise income tax law to design tax planning, combining with their own actual situation and characteristics, to meet the target of saving cost, increasing tax revenue, and also hoping to provide some reference opinions for large domestic production enterprise in tax planning.