Study On Corporate Income Tax Planning For Rural Commercial Bank

The banking belongs to the light assets industry,mainly operating currency,without production costs,manufacturing costs.Operating costs,period costs and tax costs consist of the daily operating cost of bank.Tax cost is unavoidable pure cost,which is different from general operating cost because of its mandatory characteristics.Through legal compliance tax planning can reduce the operating cost of banks,and is conducive to their own development.In order to study the corporate income tax of commercial banks in our country,this paper uses the methods of literature analysis,comparative analysis and data analysis to analyze the corporate income tax burden,financial management system,human resources allocation and tax planning application of different types of commercial banks,and concludes that it is necessary for commercial banks to plan corporate income tax to reduce the cost of taxation.According to the difference between the law of tax and accounting,this paper summarizes the institutional space for commercial banks to carry out corporate income tax planning,and lays a theoretical foundation for the follow-up study.On the basis of theoretical analysis,this paper takes H Rural Commercial Bank as an example,according to the data of financial statements and tax returns in recent three years,analyses the differences between the bank's corporate income tax burden and other similar commercial banks,and sums up the problems existing in the tax planning,such as the single accounting method of assets,the weak implementation of internal control system,etc.Through the above analysis,some optimization schemes of tax planning are put forward.Based on the case,according to the current situation of corporate income tax of rural commercial banks,this paper systematically puts forward to the ways of tax planning suitable for rural commercial banks.Firstly,from the perspective of banking business,this paper expounds how to plan tax revenue in the process of business activities and investment activities.Secondly,it elaborates how to make use of the taxation space of corporate income tax in banking,which provides a theoretical basis for corporate income tax planning in rural commercial banks.