Research On Tax Planning Of Enterprise Income Tax

Tax is formed between country and taxpayer social surplus product distribution relations,the company legal person as a business entity,while pay the tax in accordance with the law,how to implement tax under the risk prevention and control system of effective cost minimization,has become the current economic environment companies to explore the direction of the tax planning which brought to the attention of the various stakeholders.After the reform and opening up,the research on tax planning theory and practice has made great progress in China.This paper is mainly carried out from six parts.The first chapter briefly introduces the research background and significance of this paper.The second chapter mainly elaborates the relevant theoretical basis of the enterprise income tax payment planning,so as to set a good theoretical basis and research direction for the later study.The third chapter mainly introduces the planning methods commonly used in the enterprise income tax payment planning at present,so as to help XS electric appliance co.LTD to conduct the enterprise income tax payment planning more effectively.The fourth chapter mainly analyzes the XS electric appliance co.LTD.,the current financial and tax situation,analysis the existing tax planning scheme,and found that there were problems,looking for tax planning space;to explore the XS electric appliance co.LTD.The fifth chapter mainly in view of the above mentioned XS electric appliance co.LTD.The problems in the enterprise income tax tax planning adjustment scheme to implement the corresponding tax planning,to help XS electric appliance co.LTD.,maximize reduce enterprise income tax of pay;The sixth chapter mainly for XS electric appliance co.LTD.In the process of income tax planning is put forward the corresponding suggestion,in order to help XS electric appliance co.LTD will be better able to reduce the corporate income tax to pay.In order to further enrich the theory of tax planning research,summarizes the application experience,combining with the current situation of the development of tax planning at home and abroad and theoretical research present situation,explains the relevant tax planning theory and method,and combining the XS electric appliance co.LTD for the actual tax planning case analysis.