Research On Z Company Income Tax Planning

In order to implement the requirements of the State Council on promoting the guidance of foreign investment in high-tech and high-value-added service industries,effective from January 1,2017,the National Circular on the Promotion of the Technology Income Tax Policy for Advanced Technology Services to the Whole Country will be implemented nationwide.?,is committed to promoting enterprise technological innovation and technical service capabilities.The Ministry of Finance,the State Administration of Taxation,the Ministry of Commerce,and the Ministry of Science and Technology are playing an active role in giving full play to the comprehensive competitiveness of China's high-tech industries.Z company is the world's leading provider of integrated communications solutions,is also China's largest listed company of communications equipment,and is a typical high-tech enterprise in China.Z company corporate income tax planning research can help companies reduce the tax burden,to provide greater motivation for the company's development.The article mainly studied the theory of corporate income tax and conducted an in-depth analysis of the status quo of the Z company's corporate income tax planning,thus finding out a series of problems in the company's tax planning.According to the actual situation of the company,the company proposed a solution for tax planning,and made recommendations for the implementation of the program.