Research On Enterprise Income Tax Planning

As the world economic integration,each enterprise within the territory of the production scale expands unceasingly in our country,the growing competition between enterprises,enterprises in order to be able to in a dominant position in the competition,gradually focus to tax planning field,the control of the enterprise the management cost,increasing corporate profits as a priority.This mKes the domestic relevant tax staff focus on the benefits of tax planning.And as the main tax,enterprise income tax has become the key to prepare that enterprise pay taxes through the tax staff.How to do tax planning,the optimal scheme of enterprise income tax planning,tax planning personnel as the first question.With Chinese scholars on the research of enterprise income tax planning,the planning personnel to establish reasonable,effective enterprise income tax planning scheme had the further understanding.Enterprise income tax planning research must be conducted without violation of tax laws,when carries on the tax planning,need to pay attention to the tax payment cost and tax benefit balance,reasonable establishing optimal enterprise income tax planning scheme,help enterprises to achieve maximum value.This article obtains from the K motors case,by studying the K motor company's actual situation,find out the problems existing in the enterprise income tax planning for company and analyse,finally worked out a suitable for enterprise income tax planning scheme of the company.The first part,the introduction part,mainly explain the paper selected topic background and the significance of the topic and the research purpose and meaning,domestic and foreign literature review,research ideas,methods and structure arrangement.The second part,mainly for the description of the tax planning theory.First of all,this paper introduces the definition and characteristics of enterprise income tax planning;Then the tax planning and tax evasion,tax evasion,tax savings for reasonable analysis;Finally,analysis of enterprise income tax must be the principle and the main methods.The third part,mainly about company profile,company involved in the main tax,the company's financial situation,and corporate tax management activities.The fourth part,mainly from the first car company K status of the existing enterprise income tax planning,combined with the latest tax laws and regulations,analyze the problems existing in the tax planning.The fifth part,the main analysis K motors,the implementation of enterprise income tax planning goals,as well as the basic train of thought,and combined with the fourth part of the problem,the design conforms to the business enterprise income tax planning scheme of K.The sixth part,mainly analysis the company further tax saving benefit of enterprise income tax planning,combined with the enterprise income tax planning scheme and the effect of the enterprise income tax planning for reasonable forecast.