The Research On Tax Planning Of Enterprises Based On Our New Corporate Income Tax Policy

On the condition of the market economy, tax planning has become very important to the development of enterprises. Tax reform affects every business, brings the new test to corporation. Our country new corporate income tax law used the reference of international experience and made the significant adjustment to primary corporate income tax system and correlative policy. In the face of the tax policy change, enterprises must be to predict and keep away the possible impact which was produced by the policy change and carry on the corresponding adjustments on the tax planning tache of operation, investment, financial management, and so on. Try hard to reduce tax burden, in order to adapt the change of new tax law and evade the influence of other aspects of tax reformation bring to corporations, seize the opportunity to impulse the economic growth of corporations.This paper researched the matter of the tax planning according to our country new corporation income tax. It is divided into six chapters:Chapter I: Introduction. It includes the research background and research significance of the article, the research present situation, research methods, research ideas of domestic and foreign and technology path of this text.Chapter II: The basic theory of tax planning. First talked about the definition of tax planning, next analyzed the necessity and feasibility of the tax planning, the last mentioned the basic methods and basic procedures of tax planning.Chapter III: This chapter mainly researched the six aspects based on the characteristic of our new corporation income tax law.Chapter IV: The study of the tax planning methods based on our new corporation income tax law. From the four aspects, that is, the enterprise configuration of organization choice, the tax rate, the tax base, the tax preference policy and form many angles, carried out the tax planning with the cases.Chapter V: The policy analyses of the taxpayer's tax game based on our new corporate Income tax. First analyzed the characteristics of the tax game, and then used the multiple dynamic game model analysis to conduct the study between the collection and management.Chapter VI: Conclusion. First Summarized the conclusions of the full text, put forward to talking about the attentive question of tax planning, then talked about the innovation and insufficient, and make prospect of the future research.