Research On Enterprise Income Tax Planning Of DA Company

In recent decades,although the continuous development of economy in our country,the fiscal income is rising;But high tax burden level gradually become one of the key factors restricting the development of China's enterprises,and slow the speed of economic development in our country.Even if all the tax cuts introduced gradually,our country enterprise the overall tax burden remains at a higher level.Enterprise income tax as an important enterprise need to pay tax,the breadth of its large amount of other taxes also cannot,therefore,in under the guidance of law and the relevant specification,proper and reasonable enterprise income tax tax planning is imperative.DA company is a biopharmaceutical company setting R & D,production,sales and investment in one.The main source of revenue is the sale of PCR reagents and research services.Since its main raw materials of production are imported from the United States,and the exchange rate between RMB and dollar in recent years causes that the production costs continue to increase.On the other hand,DA company in the industry chain is increasing the horizontal and vertical mergers and acquisitions,spending a lot of cash,so that the cash flow of entire company is limited;so,DA company,in order to maintain the healthy and rapid development,must find ways to reasonably reduce the cost of business,and corporate's income tax planning will be the first issue to solve in the DA company.Based on DA company as the research object of enterprise income tax planning,by adopting the combination of theoretical research and case analysis method,the DA company in production and marketing research and so on each link has carried on the thorough analysis,find out the DA company existing enterprise income tax tax related issues;Again based on the latest 2007 through the law of the People's Republic of China on enterprise income tax law,the law of the People's Republic of China on enterprise income tax law implementation regulations and relevant tax depressions of the new enterprise income tax preferential policies,put forward the DA company related scheme of enterprise income tax preparation,mainly from the income and cost confirmation,the use of high-tech enterprise income tax preferential tax preferential policies,research and development activities of the relevant flexible use and the relevant preferential tax policies of tax depressions in several aspects such as DA company applies to begin analysis.At the same time,this paper also details the DA company perform various tax planning scheme of the need to guard against and control the tax risk at the same time,to ensure that all tax can bring substantial good practical and effective for the company,the promotion of the competitiveness of the company.