Research On Enterprise Income Tax Planning Of Shijiazhuang KY Machinery And Equipment Company

Enterprises in order to be able to seek their own better survival and development,on the premise of abiding by relevant tax laws,Will reduce corporate tax burden as much as possible,maximizing the operating benefits of enterprises?Therefore,it is very necessary for enterprises to make scientific and reasonable tax planning?Enterprise Income Tax as one of the important taxes of Enterprises,occupy a large proportion of enterprise tax burden,therefore,within the scope permitted by the tax law,we should fully enjoy the preferential tax policies,designing a tax planning scheme for enterprise income tax which is suitable for the actual situation of the enterprise,in order to minimize the tax burden of enterprises and maximize profits.This paper is based on the current policies of the Enterprise Income Tax Law in China,this paper analyses the present situation and problems of enterprise income tax planning of KY Machinery Company.A tax planning scheme has been designed.We hope to reduce the amount of income tax payable by KY Company.Reduce the tax burden of enterprises,and provide some reference for similar enterprises.Firstly,this paper introduces the basic theory of enterprise income tax planning,through the understanding of KY Machinery Company's enterprise income tax planning status,this paper analyses the problems of income,depreciation of fixed assets,inventory valuation method,R&D cost,business hospitality fee and financial cost planning in KY Company's enterprise income tax planning;according to the problems existing in the tax planning of KY Machinery Company's enterprise income tax,this paper analyses the causes of the problems and defines the specific tax planning objectives,and according to the goal,it designs a specific plan of enterprise income tax planning.In order to make the new KY Machin-ery Company's enterprise income tax planning plan smoothly implemented,the author puts forward specific countermeasures: organizational security strategy,technical security strategy,institutional environment security strategy,and strengthen communication with tax authorities.