Research On Enterprise Income Tax Planning Of SW Company

In recent years,in order to improve the regulation of photovoltaic,wind power and other new energy and given ability,China focus on building low-carbon clean,safe and efficient energy system.State Grid Corporation of China has accelerated the backbone for uhv grids,the coordinated development of power grids at all levels of the construction of strong smart grid.Electric Power Equipment Manufacturing become the industry key national policy support,it’s development is more and more important.In the face of increasingly fierce competition in the market,it is particularly important for the Electric Power Equipment Manufacturing to increase revenue and reduce costs.Enterprise income tax,as one of the major taxes for the Electric Power Equipment Manufacturing,is an important expense.Planning for it can reduce the tax burden,control the cost and improve the competitiveness.Therefore,it is of certain significance to study the tax planning of enterprise income tax in the power equipment manufacturing industry.In order to better serve the society and promote the development of enterprises,China’s tax law and The accounting standards have been constantly reformed and improved,and various Preferential tax policy have been introduced.This background provides an opportunity for enterprises to implement scientific and active tax planning.This paper takes SW company as an example,and selects the company’s Enterprise income tax,which accounts for a relatively high tax rate,to make tax planning and design,so as to reduce the Enterprise income tax burden of SW company,increase the company’s profits and promote sustainable development.Based on Enterprise income tax law and relevant preferential tax policies,this paper makes an in-depth study on the enterprise income tax payment planning of SW company by comprehensive use of Tax effect theory,Tax regulation theory,Contract theory,Game theory,Literature research method,Case analysis and other research methods.Firstly,this paper introduces the theoretical basis of Enterprise income tax planning,then analyzes the financial status and income tax payment of SW company,and concludes that the Enterprise income tax burden of SW company is too heavy.Secondly,through the analysis of the Business entertainment,External donation expenditure of SW company,Fixed in asset depreciation,Research and development costs and income tax in the daily accounting and management problems that exist in the tax return and findout the tax planning space,a clear tax planning goal.According to the problems existing in the tax planning design,and through comparison before and after,the planningthe expected effect of tax planning is obtained.Finally,the paper puts forward the corresponding safeguard measures for the possible risks of the tax planning design.