Research On Enterprise Income Tax Planning

In the modern state governance,as one of the important source of government revenue,tax is one of the important financial guarantee for the government to perform functions,plays an important role in national implementation macroeconomic regulation and control.And shall pay taxes according to law as a fundamental obligation of citizens,to ensure the stability of the government tax revenue has an important significance.But for taxpayers,under the premise of pay.taxes in accordance with the law,reasonable tax planning is one of basic rights.Although tax planning as a new discipline,but along with the continuous development of social economy,tax planning talents,tax planning has become enterprises and individuals realize festival tax is the most effective method,also can effectively avoid tax risk.One of enterprise income tax as the main tax of the enterprise,its the size of the tax burden directly about the size of the enterprise tax burden.So,the enterprise income tax has become the focus of enterprise tax planning considering the.As the scholars at home and abroad to continuously explore enterprise income tax planning,enterprise income tax planning research in our country from theory to practice,the research methods,application has been continuous development and improvement of the implementation for the enterprise income tax planning effectively study provide the possibility.And for specific XF companies,how to combine their own actual situation,the integrated use of the basic theory of tax planning,to develop a reasonable tax planning scheme,is crucial for XF company,about the company can achieve the reduction of tax expenditure,so as to realize the aim of the maximization of benefit.This article obtains from the enterprise income tax planning theory,theory of tax law,accounting and tax planning is the integrated use of knowledge in the design of the tax planning scheme,so as to realize the XF company system of enterprise income tax planning research.This paper from the research background,research purposes,and domestic and foreign research dynamic,etc.,to the enterprise income tax planning are analyzed in brief.Secondly,from the Angle of the basic theory of enterprise income tax planning for the system,including the theoretical foundation of the enterprise income tax planning,the principle of tax planning,tax planning ideas and methods,etc.Among them,from the preferential tax policy and the influencing factors of the taxable income amount and taxpayer identity three Angle in detail elaborated the basic concept of enterprise income tax planning,on the basis of the three specific tax planning methods are given.Then,starting from the XF company case,comprehensively analyzed the development of the current state of the company,financial status,fords the tax and corporate income tax tax situation,parsing the XF company specific problems that exist in the enterprise income tax.At the end of this article,from two aspects:XF company and national expounds the necessity and feasibility of tax planning,why should solve the XF company for tax planning problems.At the same time,based on the XF company case,from plan tax basis,taxpayer identity and preferential tax policies and so on specific tax planning scheme is given,and a detailed analysis of the effect of tax planning scheme tax-efficient,further proves the necessity of tax planning.In a word,through the enterprise income tax planning research in this paper,the XF company,is hoping to tax savings for the company to provide some help.