Zyhb Co., Ltd. Research On Income Tax Planning

Under the background of our country market economy system reform gradually deepening and market economy deeply developing,the relationship between tax and economy increasingly closing,tax planning has been received more and more attention.At present,the theory and practice of tax planning is experiencing fast development,tax planning is not only a legitimate rights of taxpayers,and also the demand and inevitable result of the fierce competition of market economy among many enterprises;In order to reasonably reduce the income tax burden and maximize the after-tax profits,more and more listed companies and group companies has been accepted and carried out effective tax planning.In recent years,sunrise industries such as environmental protection,comprehensive utilization of resources continue to thrive,water environmental protection industry is favored by more and more investorsIn the view of our tax planning research of water environment protection enterprise is extremely rare,based on the related theory of tax planning,selection of water environmental protection enterprise zyhb co.,LTD as the research case,adopting the method of field investigation,this paper contrasted and analyzed tax related report(income tax returns)in three years,mastered the zyhb co.,LTD.Tax planning status,activity and the train of thought,found zyhb co.,LTD.Income tax planning in the field of tax breaks,deferred tax is insufficient,and optimization analysis of the shortcomings of the company put forward the following Suggestions for improvement: fully planned deductions,pay attention to obtain effective certificates,and a comprehensive overall planning and strengthen tax planning study;For other similar enterprise's tax planning to provide ideas and references,as well as local governments,tax authorities a targeted tax policy,strengthen the supervision of tax provide helps for advice.Through the analysis of this paper,we draw to the conclusion that: zyhb co.,LTD.,has existed a certain scale behavior of tax planning,mainly reflected in declaring and applying for the preferential tax policy,but there are still many planning projects can be greatly improved,in order to realize greater value of company,establishing systematic tax planning strategy is still the indeed development strategies to be carried out.