Planning For Corporate Income Tax

With the continuous improvement of China's tax system and tax collection system,more and more enterprises have paid attention to tax planning.A good tax planning scheme can bring considerable cost savings to enterprises.Under the current market environment,enterprise tax planning can optimize the allocation of national resources,optimize the industrial structure,improve the tax law system,and is also conducive to the macro-control of the national economy.Enterprise income tax is an important tax category for enterprises.Every income,cost and expense of enterprises are related to enterprise income tax.Moreover,the planning of enterprise income tax has gained more and more recognition from tax authorities and enterprises,and has become more and more skilled in various business and production activities of enterprises to play an effective role in tax saving.At the same time,in recent years,China's high-tech industry has grown rapidly and has become one of the fastest growing and most driving industries in the national economy.It has played a key role in promoting economic restructuring and sustainable and rapid economic development.The Chinese government has also been committed to the development of high-tech enterprises and has formulated some special regulations for this purpose.For example,in terms of tax policy,the enterprise income tax of high-tech enterprises is subject to the 15% rule.With the promulgation of these regulations,high-tech enterprises have more room for tax planning.Therefore,while relying on the support of the external environment and national policies to seek development,how high-tech enterprises make use of various preferential tax policies and combine their own enterprise characteristics and operating characteristics to tailor an optimal tax planning scheme for enterprises to reduce the overall tax burden of enterprises and realize the maximization of enterprise value under the premise of legality and rationality is a problem that every high-tech enterprise must pay attention to.Under such a big background,this paper aims at carrying out the research on tax planning scheme on the basis of rationality and legality and in combination with the domestic tax environment,taking company y,a research and development technology high-tech enterprise,as the case study object.The main research methods used in this paper are case studies and qualitative and quantitative research methods.In the writing of the paper,first of all,this paper shows the research background of the topic in the introduction part and expounds the research significance of the topic.At the same time,the introduction part introduces the research methods of the paper and summarizes the research status of tax planning at home and abroad,thus showing the necessity and practical significance of writing this paper.Secondly,it defines the relevant concepts and basic theories of enterprise income tax,and briefly expounds the basic ideas and methods of enterprise income tax planning,which provides theoretical basis for analysis and research of enterprise income tax planning.Thirdly,the third chapter of this article takes Company Y as the research object,and makes a quantitative and qualitative analysis and introduction to the current tax situation of Company Y's corporate income tax,which lays a practical foundation for the proposal of tax planning scheme.Then,according to the current situation of Y Company's corporate income tax,the tax planning scheme is designed.At the same time,it also has practical reference significance for similar companies of the same scale and industry.In addition,the corresponding safeguard measures are designed for the risks Y Company faces in the process of enterprise income tax planning to ensure the smooth implementation of the tax planning scheme.Finally,it is concluded that any enterprise should follow the principles of rationality and legality in the process of enterprise income tax planning,make full use of various policies within the scope permitted by law,and obtain maximum benefits for the enterprise.