Research On Income Tax Planning Of JS Company

Planning income tax for taxpayers is to fully understand the current tax laws and regulations of the state based on the business activities of the prior planning, reduce the tax burden, and ultimately maximize their own interests in a lawful and reasonable range, For enterprise, income tax is a main tax levied on the national tax authorities and the tax burden is heavy. The enterprises income tax rate directly affects the amount of net profit and the vital interests of the company. Under the background of global economic integration, the competition between enterprises is becoming increasingly fierce, and the cost constraint mechanism becomes the core section of enterprise management. In addition to broaden sources, enterprises also need to continuing reducing the internal cost. Generally speaking, the tax is a core element of enterprise cost. The tax planning can reduce the tax cost and extend tax deferral time legally, so as to more effectively promote the interests of the enterprise, realize the value maximization, and ultimately enhance the competitiveness.This article is based on China’s new enterprise income tax law, and focuses on the study of the income tax planning in JS company. According to the relevant theory and foreign tax planning tax planning practice, we presents in-depth study of the core content and key points of policy of China’s current enterprise income tax law. We also put forward measures of enterprise income tax planning according to the actual situation of JS company. This paper is divided into four parts, the first part is the introduction, including the research background, research significance, the development of domestic and international tax planning, and the definition and progress of income tax planning. The second part focuses on the analysis of the current situation of tax planning of JS company business income in China and the existing problems. In this part, the overview of JS company, the related financial data and existing problems are introduced. Based on the characteristics of tax-related business of JS company, the third part proposes the program of tax planning of enterprise income separately from the financing, income and cost, etc, and other aspects of The fourth part points out the notes of corporate tax planning,and put forward the solution to corporate income tax planning.This paper tries to help JS company to realize the maximization of after-tax profit and tax-related zero risks of tax planning for reference. Through this study, we hope to make better use of the new tax law, combine with the characteristics of the enterprises and learn more relevant tax laws and regulations to help enterprises to minimize the tax burden and maximize the enterprise benefit.