| D machinery company,under the situation of the overall market economic depression,has been operating continuously for many years,increasing revenue by opening up a number of domestic customer channels,and strictly controlling production costs,achieving certain results.However,with the decrease of market demand and the increasing competition between industries,it is difficult to expand the market and reduce production costs.Therefore,the tax planning method proposed by enterprise managers aims to improve the after-tax profits of enterprises,win more capital space for enterprises to reproduce,and thus reduce unit production costs.This article is based on a large number of outstanding scholars research results,on the basis of in-depth business research,to extract the enterprise financial data,explore the financial condition of enterprises,enterprise income tax as gripper,deducted from income,projects,preferential policy three aspects analysis and study of present enterprise financial situation,find out problems,is worthy of profound thinking enterprise financial personnel and management personnel.It is hoped that through the study of this paper,D machinery company can improve its financial management,effectively improve its after-tax profit,and provide a favorable reference for the whole manufacturing enterprise.The first part is the introduction of this paper,which mainly introduces the research background,significance and other basic contents.At the same time,the research status of domestic and foreign experts and scholars is analyzed to determine the research content and methods.The second part is the theoretical basis of this paper,mainly on the basis of relevant theories to explain the meaning,characteristics,significance and other aspects of tax planning and D machinery company involved in the current enterprise income tax part of preferential policies;The third part discusses the necessity and feasibility of tax planning of D machinery company through the analysis of the overall operating situation of D machinery company and the status quo and problems of income,deduction items and implementation of preferential policies affecting the corporate income tax.In the fourth part,combining with the status quo and problems of the implementation of income,deduction items and preferential policies of the third sector,we provide enterprise income tax planning for enterprises.The fifth part obtains the expected tax saving effect of the enterprise income tax planning of D machinery company through the above calculation,and proposes specific safeguard measures,such as improving the awareness of tax planning,paying attention to the change of the planning policy environment,establishing the tax planning department,etc.The sixth part is the research conclusion of this paper,mainly introduces the research conclusion and future research prospect. |