The Research On Tax Planning For Corporation Income Of Hunan JiuZhiTang Group Co.,LTD

As the unique legal way to decrease the burden of enterprise income tax, taxation planning has already been prevailing in China's business management. Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. Therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means. Considering this, the purpose of this thesis is to have some research on the tax planning approaches of corporation income tax so as to the research can have some reference value by case analysis.In this paper by analyzing the meaning, characteristic, related concepts, operations platform and technology platform of corporation income tax are defined and summarized, which are the theoretic bases for analyzing corporation income tax planning. The paper takes Hunan Jiuzhitang Group Co. Ltd. as the case, researching its existing question and the improvement strategy about tax planning about corporation income tax. Firstly, Hunan Jiuzhitang Group Co. Ltd. has the various problems in tax planning: Taxation planning is confined to case study only and there is no related taxation planning department in it; the work flow of taxation planning in the enterprise not quite systematic and scientific. Then, this paper gives a diagnosis to its corporation income tax from four aspects as follows: revenue, deduct item, special treatment of taxation as well as critical point. Finally, the author discusses key points of tax planning and puts forward suggestions from both micro-management and macro-management.Associating various business production and managing policies of the Hunan Jiuzhitang Group Co. Ltd. with the current tax laws, the dissertation completely and thoroughly explores the operation and techniques of business tax planning concerning business setting up, money collecting, investing, managing and asset restructuring. Measures to reduce its corporation income tax and maximize its profit are also given in the thesis.