Study On Income Tax Planning Of ME Photoelectric Company

The corporate income tax taxpayers in tax planning is to fully understand the premise of current tax laws and regulations of the state and to reduce the tax burden and achieve zero tax related risks,within a reasonable range of legal,planning behavior based on its economic activities.Enterprise income tax is one of the main taxes in our country,is also an important part of a corporate tax burden,the tax planning,to achieve the optimal ratio of enterprise income and tax burden,thereby reducing the cost of enterprise income tax has certain practical significance.ME opto Electronics Co.,Ltd.is a LED advertising light source and LED lighting product development,production,service and engineering lighting construction as one of the high-tech enterprises.Due to the impact of rising domestic inflation,labor and raw material prices,the profit margins of optoelectronic technology companies gradually narrowed.The enterprise as a rational taxpayer,realize their own benefit,cost is very necessary and reasonable to reduce the corporate income tax,as an important expenditure of the operation cost of the company,with a heavier tax burden,the tax planning is to reduce the tax cost and feasible measures.In this paper,the enterprise income tax policy as the basis,to the ME photoelectric company enterprise income tax planning as the main line,through the key points of policy research in China's current enterprise income tax law,the operating characteristics of ME photoelectric company itself and the actual situation as the basis,put forward specific measures of tax planning.In this paper,ME photoelectric company as the research object,first introduced the general situation of the ME photoelectric company,the current situation of the enterprise income tax and tax planning.Then the paper analyzes the tax situation of revenue management and cost management of ME photoelectric company,finds out the problems existing in the tax planning of enterprise income tax,and then sums up the ideas of income tax planning.Then,on the basis of the enterprise accounting standards,to develop a reasonable and legitimate tax planning improvement measures,including specific aspects of income and expenses.Finally,in order to ensure the income tax planning measures to better implement,proposed ME photoelectric company should pay attention to the tax planning of the matters,including cooperation between departments,strengthen building staff awareness of tax planning,reduce the friendly relationship between the tax rate and tax planning tax risk etc..This paper can provide the help for the ME company to realize the goal of tax risk and tax profit maximization.