Research On The Enterprise Income Tax Planning Of X Coal And Electricity Company

Corporate income tax is a kind of tax levied by the state according to the profitability of the taxpayer.It is not only an important part of the state taxation,but also a concrete manifestation of the legal obligation of the taxpayer according to law.As a taxpayer,corporate income tax can not only reflect the current profitability of taxpayers,but also directly affect the taxpayer's current net profit.China's coal industry is currently the development of grim,overcapacity,to inventory pressure,resulting in the industry's high production costs,market competition is particularly fierce.The scientific and effective tax planning of enterprise income tax can not only reduce the production cost of enterprises,avoid the risk of taxation,but also alleviate the pressure of survival and improve the comprehensive competitiveness of enterprises is one of the effective ways to help the coal industry out of the predicament.In this paper,there are six parts,the full text in accordance with the discovery of problems-analysis of the problem-to solve the problem of X coal company production and operation of the tax-related activities of the corporate income tax tax planning.First,the paper introduces the research background,the purpose and significance of the research,the status quo at home and abroad,etc.then,based on China's existing tax laws and regulations and related policies and basic theories,the real data obtained in the course of internship And draw lessons from the tax planning experience of other industries,from which to find X coal companies corporate income tax issues exist;the next focus on the company's tax-related activities,designed for the company to use the specific tax planning,And calculate the tax effect;finally put forward the tax plan to carry out the smooth protection measures.It is hoped that this paper can provide a reference for X Coal and Electricity Company to alleviate the cost pressure and improve the market competitiveness of the company.