Research On The Enterprise Income Tax Planning Of Food Enterprises

Look at the international perspective,the increasing globalization of the world economy,China as the world's second largest economy,it is playing a more and more important role in the process of globalization,and many enterprises enter in the market of our country,however,more and more enterprises to go out the market of our country.Enterprises become more intense and more diversified competition these days.There will be a large number of enterprises such as bamboo shoots after a spring rain coming out every day,and a large number of enterprises will also disappear unknown to the public.People fully realize the importance of enterprise management,and particularly important is that the tax payment plays an important role in the operation of enterprises.Therefore,the enterprise management of the tax planning work draw more and more attention,and they often set up a corresponding part in the enterprise organization.To engage in related work of tax planning,tax planning is the legal rights that every taxpayer shall enjoy,and our legislators should further perfect the related law.Through investigation and research,scholars show that Some places are very attractive for factories such as special economic zones,development zones and preferential tax areas.It is able to attract a large number of enterprises to enter,and Some companies are still very good business.Mainly because of these special areas of national policy support,reducing the cost of enterprise related tax.Because of this,Some enterprises pay less tax.they get the greater the net profit in the case of equal profits,and The burden of the enterprise is smaller.They will get greater economic benefits.Although tax is the main source of national fiscal revenue,from the perspective of the enterprise,the tax burden is too heavy will be overwhelmed for many enterprises.Taxpayers as tax subjects,if they want to pay less tax,It is necessary for them to carry out the corresponding tax planning.If a country's economy is on the decline,the taxpayer's income will be reduced.The reduction in income will inevitably lead to smaller tax base,and it will be resulting in a reduction in tax revenue.If the economy is booming,the taxpayer's income will increase very much.The increase in income will inevitably lead to an increase in tax revenue.All in all,tax has the effect of regulating the economy,and it is the regulating effect of a tax saving space,and this space can reflect the guiding role of government tax policy.The adjustment of tax and government policy to the economy is consistent,so the tax planning coming out is based on this reason.Q food company mainly engaged in leisure food such as nuts in the production and sale.The company is located in Hefei,capital of Anhui province.Melon seed products are very popular.With the increase of economic inflation,and price rising.The price of the means of production is bound to rise.Not only is Q,for the entire food companies,and the cost of production and operation increases,squeezing the profit space.The enterprise wants to obtain the biggest profit,it must reduce costs,and the proportion of tax cost is relatively large,especially the enterprise income tax,tax planning tax is a very good method.lt can reduce the tax burden of enterprises and increase the profits of enterprises.There are many contents of enterprise income tax,the scope is relatively large,relatively speaking,its calculation is very complicated.Therefore,it is necessary for us to adopt a scientific and systematic planning method to carry out the tax planning of enterprise income tax,achieving the minimum of corporate tax revenue,the most profitable effect of enterprise.This paper mainly studies the income tax planning of food enterprises.Food companies have made great contributions to the protection of people's livelihood and the support of the country's economic development.According to our country's enterprise income tax planning theory and practice experience,tax planning often come from three aspects for food food enterprises:enterprise income tax base planning,tax planning of enterprise in tax rate,enterprise income tax planning.In real life,companies must take into account four aspects in tax planning:1,the status of the enterprise's legal environment 2,the economic environment 3,the characteristics of the food industry enterprise 4,enterprise operation condition,and the corresponding program from the tax planning,and it can serve as a basis to differentiate evolution.This paper discusses the theory of tax planning is full.Detailed interpretation of the antecedents and consequences of corporate income has stronger theory;this paper selects Q food company as the research object,by using relevant data of the 2015 financial statements and in recent years,to study the food company as the food retail industry,net profit of the largest effective way of tax planning.There are few articles about the tax planning of the food retail industry.This article uses scientific ways and abandons some factors in reality less influence,seize the main influencing factors,combined with the current economic situation,select the appropriate planning direction and method,make the planning clear,but not disorderly.From the taxpayer's interests,with specific examples of Q food company,this paper studied the theory of tax planning,and the corresponding theory is applied to the Q food companies well.This paper is not limited to theoretical research and uses the way of empirical research on tax planning,and reasonable conclusions and suggestions are given as well.