Research On KD Corporate Income Tax Planning

With the improvement of the market economic system,the effective implementation of corporate tax planning and the reduction of the operational burden of enterprises has become one of the management tools that managers pay more and more attention to.Tax planning is to reduce the tax burden by rationally adjusting and planning the business activities within the scope of legal requirements.Tax payment is a legal deprivation of the taxpayer’s property,so the company will inevitably take action to deal with it.Tax planning is a means for companies to legally deal with taxes,and is different from illegal means such as tax evasion,tax evasion and tax evasion.The country faces the taxpayer’s need to reduce taxes,and effectively guides enterprises to adopt legal means of countermeasures,which is beneficial not only to taxpayers but also to the state.If the taxpayer has a reasonable and legal means of reducing the tax burden,it will not easily take illegal measures to reduce the tax burden.Tax planning,on the one hand,through the study of national tax incentives,engaged in the business activities encouraged by the policy to obtain tax benefits;on the other hand,it will also use some loopholes in the tax law to circumvent part of the tax burden.In some developed countries,tax planning is very developed,and the tax laws of these countries are relatively complete and have a huge tax system.The level of tax planning is directly related to the quality of business performance,which is of great significance to enterprises.This paper takes a domestic large-scale building materials machinery manufacturing enterprise as the research object,sorts out the tax content of corporate income tax involved in its domestic and foreign business,and analyzes the various enterprises can take in combination with the tax policy and bilateral preferential conditions of the country where the business takes place.The corporate income tax tax planning program and the possible risks in tax planning provide reference for other companies of the same type.Under the background of domestic production capacity adjustment,it makes a theoretical contribution to the tax planning of private manufacturing,and provides a realistic reference for private enterprises to respond to the “One Belt,One Road” call and invest in the enterprise income tax of overseas projects.The main contributions and innovations of this paper are as follows:First,through this article,I hope to provide more ideas for corporate income tax planning for local private manufacturing enterprises,further reduce corporate tax burden,and promote the vigorous development of the industry.Secondly,this paper provides a realistic reference for the private enterprise to respond to the “One Belt,One Road” call and invest in the enterprise income tax of overseas projects.