Research On Tax Planning For Enterprise Income Tax Of NL Company

With the development of our country's economy,the competition between enterprises is becoming more and more fierce.How to use tax planning to reduce the cost of enterprises,improve the economic benefits and the competitiveness of enterprises is getting more and more attention from enterprises.High-tech enterprises are the key enterprises supported by China.In recent years,the state has introduced a series of preferential tax policies to promote the development of high-tech enterprises.It is very important for enterprises to make full use of these preferential tax policies to improve economic benefits.The enterprise income tax is China's second largest tax,is also one of the most important taxes enterprises face,the size of the amount of tax payable has a very important impact on the profits of enterprises.At the same time,the enterprise income tax has the characteristics of complex calculation,involving a wide range of contents,has a huge space for tax planning.Therefore,it is of great significance for the survival and development of enterprises to formulate effective tax planning schemes and reduce the tax burden of enterprises as far as possible under the premise of legal permission.In addition,with the deepening of the research on corporate income tax planning by domestic and foreign scholars,China's corporate income tax planning is constantly developing and improving from theory to practice,which also provides the possibility for enterprises to effectively carry out tax planning activities.For NL company,the research object of this paper,it is of great practical significance to formulate a tax planning scheme in line with the development of the company by combining its own actual operating conditions and using relevant theories of tax planning.This paper uses the latest tax policy to enterprise income tax planning research of NL company,It is hoped that on the basis of reducing the tax burden of enterprises,it can play a role in standardizing the financial management system of enterprises,building the risk prevention and control system,and improving the overall efficiency of enterprises,and also provide certain reference for other enterprises of the same type.Based on the actual production and operation status of NL company in P city,this paper,on the premise of following laws and regulations,conducts a study on the corporate income tax payment planning of the company by using the method of literature review,case analysis and comparative analysis.First of all,this paper introduces the basic information of NL company,the financial status and corporate income tax payment in 2018.Secondly,through the recognition of income,the way of depreciation of fixed assets,the deduction of expenses,the additional deduction,and the analysis of the preferential tax policies,we find the space for tax planning.Thirdly,according to the tax planning space of different projects,specific tax planning plans are made,and the tax planning plans are summarized by analyzing the expected effects of various tax planning plans.Finally,this paper analyzes the possible risks of tax planning and puts forward some measures to ensure the implementation of tax planning.