The Research About The Enterprise Income Tax Planning In The Modern Financial Management Of Enterprises

Tax planning is a planning and arrangement which taxpayers make to minimize their tax cost and thus maximize the corporate or shareholders' wealthy by taking advantage of the tax preferential policy in accordance with the taxation laws. Tax planning is a new research field in our country, which has been known, focused and practiced step by step in the past ten years and has already stepped into China' s business management and. How to comprehend it correctly and apply it in practice properly is a topic that is important in research and urgent to be solved at present.Enterprise income tax is in touch with accountant calculation a financial management closely. In addition, with contrast to other taxes, the income tax' s burden is different to shift and has a big elasticity, it has a spare time to plan. Therefore, it has the capital part of the tax planning in the enterprise financial management is a activity of economics management, which organizes financial action and deals financial relationship. It includes funding, investing, operating and distributing, which are affected by enterprise income tax. So tax planning is related closely with financial management, which is a necessary factor considered in financial management. The paper...