Income tax is an important part of state revenue in our country. Among the income tax,corporation income tax,foreign investment corporation and foreign corporation income tax are of great influence in the development of the corporation . It is a realistic problem for the corporation to have a tax planning of the taxes mentioned above.This report has a tax planning analysis for the corporation income tax ,foreign investment corporation and foreign corporation income tax respectively .First,After a brief summarize of two taxes respectively,this report compares the taxes from several aspects as follows: laws in point,tax rate,deduction items,special treatment of taxation,etc. After defining the tax planning,this report introduce the strateges and methods of tax planning. Then, this report has a diagnose for two taxes from four aspects as follows :revenue,deduct item,special treatment of taxation,critical point. Finally,we discuss key points of tax planning and practice examples. By answering the questions in the phase of tax diagnose, combining practice using the key points of the tax planning,They will be of great help for the corporation to maximize after-tax profit . |