Rearch On D Corporation Income Tax Planning

After several years of rapid development,the auto industry has entered a bottleneck period in the past two years,the environment of sales and industrial are also increasingly severe.Thus,how to seize new opportunities under the current state of major industrial changes is critical for businesses.Diversified competition reminds companies to pay attention to the importance of tax planning and raise awareness of tax planning.D automobile manufacturing company is a large state-owned enterprise.Against the background of the auto industry’s first decline in sales in 30 years in 2018,Company D chose to actively respond to complex and changing market conditions.Through the formulation of effective business plan management measures,sales volume and continuous market improvement have been achieved,and corporate income tax expenses have also increased.Therefore,how to make a reasonable corporate income tax payment planning is important for the company to seize the development and opportunities.The main content of this paper is the tax planning measures for corporate income tax of D company,which mainly include the analysis of the status quo of corporate income tax,the design of corporate income tax tax planning,and the prevention of planning risks.This paper has introduced the research background and significance of tax planning.Secondly,it summarizes the basic situation of D enterprises,introduces the management status of deduction items such as corporate income and expenditure,and the state’s preferential tax policies for national income tax.According to the actual situation of the company,a tax planning plan was designed and corresponding corporate income tax planning measures were formulated.Finally,the risk of D enterprise income tax planning is analyzed and the countermeasures are put forward.This article hopes to reduce the tax cost of D automobile enterprises through corporate income tax payment planning and achieve the goal of maximizing corporate value.