Study On Income Tax Planning Of Jingsheng EnterpriseStudy On Income Tax Planning Of Jingsheng Enterprise

With the development of Chinese market economy,the competition among enterprises is increasingly fierce.As a legal means of saving tax burden,tax planning has become an important part of financial management.Under the premise of abiding by the national laws and regulations,making full use of the preferential policies in the tax law and designing the planning scheme with the least tax burden as far as possible,is a kind of natural financial management behavior for enterprises.Enterprise income tax has the characteristics of complicated calculation and wide source of tax.As one of the important taxes paid by enterprises,it has a very important impact on the profits of enterprises.The most fundamental purpose of tax planning is to fully enjoy the right of the taxpayer in the event of compliance with the tax laws and regulations,and to reasonably reduce the tax burden through the scientific planning scheme to maximizing the value of the enterprise.Therefore,the tax planning of enterprise income tax is of certain significance.Since the implementation of innovation-driven development strategy in China,in order to support and promote the rapid development of high-tech enterprises and create a good legal environment for taxation,the state has successively issued a series of preferential tax policies to encourage technological innovation.Reasonable income tax planning scheme can save capital expenditure and strengthen the competitiveness of enterprises.Therefore,the high-tech enterprises should seize the opportunity of development,make full use of the preferential policies of tax law,and design the income tax planning scheme suitable for their own business characteristics under the premise of legal tax payment.This paper around the high-tech enterprises to carry out tax planning discussion.First of all,the paper briefly describes the policy background,and introduces the current domestic and foreign enterprises income tax research.Secondly,from the definition of theoretical concepts,combined with the current tax preferential policies,to explore the planning methods of high-tech enterprises.Then,taking Jingsheng electromechanical as an example,to analyzes the actual financial and tax situation of the company and points out the reasons why the taxburden of the company is on the high side.Then designed the enterprise income tax planning of the specific plan from the preferential tax rate,taxpayer status selection and so on.This paper compares the profit changes before and after planning,and points out the risks and preventive measures in the implementation of tax planning.Finally,this paper summarizes the enlightenment and shortcomings in the research process,and hopes to provide ideas for the tax planning practice of other enterprises and help them reduce the tax cost effectively.