Research On The Personal Income Tax Planning Plan Of Nanjing XT Company

With the optimization of business environment in China,the development momentum of enterprises is rapid.In the fierce market competition,enterprises are increasingly aware of the pursuit of cost and profit,and the burden of enterprises has become the focus of attention.As an excellent film and television company,Nanjing XT Company has accumulated rich experience on how to gain advantages in the market competition.At the same time,there are many problems that need to be solved urgently.Among them,the tax expenditure cost is relatively high,which not only increases the burden of enterprises internally,but also greatly reduces the profit retention of Nanjing XT Company,reduces the development space of enterprises,and directly reduces the returns of investors and workers of enterprises.Income is not as good as expected at that time,which seriously affects the enthusiasm of investors and workers.This paper argues that how to reduce the burden of investors and workers,reduce the tax expenditure of enterprises,reduce the cost of enterprises,stimulate the enthusiasm of employees and investors,and enhance the overall competitiveness and development space of enterprises are the important problems that Nanjing XT company urgently needs to solve.However,in theory and practice,most enterprises plan for enterprise income tax and increase in business reform,and there is less research on individual income tax planning.Through literature review and theoretical research,this paper discusses the basic theory,technical method and application purpose of tax planning of personal income tax.By using comparative analysis and case analysis,this paper analyses the practical problems encountered by Nanjing XT Company in the process of development,and finds out the root causes of the problems affecting the development of enterprises.Starting with the tax planning of personal income tax,we should formulate a reasonable tax payment plan to reduce the tax burden of investors and workers,so as to increase the welfare of employees,enhance the happiness and enthusiasm of employees,and create good conditions for enterprises to pursue maximum profits and improve the goodwill of enterprises.Therefore,the study on the tax planning scheme of personal income tax of Nanjing XT Company has great and extensive reference significance for the development of other enterprises facing similar difficulties.