Background Of The New Enterprise Income Tax Under The State-owned Holding Enterprises Tax Planning Studies

At present, it is in the exploratory stage that enterprise is carrying out tax planning in China.《The Income Tax Law of the People's Republic of China Concerning Foreign Enterprises》and《The enforcement regulation of The Income Tax Law of the People's Republic of China Concerning Foreign Enterprises》has been put into effect since January, 1st ,2008. The new tax law made many adjustments in the following aspects: the definition of taxpayers, tax rates, tax preference, deduction and many other aspects, which made it necessary to adjust the method and strategy of the income tax planning accordingly. It is the policy background and the urgent attention of the enterprise income tax planning questions to the new tax that make a research for the new tax law of an enterprise income tax planning problem, which is based on the new tax law. In the research, to start with, I analyzed the home and abroad research status of enterprise income tax planning. Moreover, on the basis of the new tax law, enterprise's financial goal, the system of new income tax, the related economic theory, and the key to it, I perform a research on the relationship and the interaction effect between the inner part of the financial management and tax management. In addition, I make every effort to seek new ideas, new approaches, and new strategies of the state-owned enterprises income tax planning with the background of new tax law.I mainly adopt the following methods: the combination of way of qualitative analysis and method of quantitative analysis, the combination of way of absolute analysis and method of comparative analysis, and way of cost - benefit analysis.Secondly, I expound the basic theory of the enterprises income tax planning which is based on the new law. Furthermore, I explain the concept, characteristics, the basic skills and principles of tax planning, including the necessity and practicability of the enterprises income tax planning.Thirdly, by further analysis and research for the main contents and its planning of the new tax reform, expound the strategies of the enterprises income tax planning which is based on the new tax law. Besides, propose the idea of making full use of tax incentives, legitimate and fair to increase of deductible items, using not cover losses and choose good taxpayer identification strategies, and make the research on the risk and competitive selection of tax planning proposal.Finally, on the basis of the strategies of the new tax law enterprise income tax planning, by further analyzing the income tax planning of a certain wind power-operated enterprise, test the feasibility of the strategies of carrying out the new law of enterprises income tax planning in the practical way. Furthermore, propose the enlightenment on the viewpoint that tax planning should pay special attention to closely combine the integrated enterprise, the operability of the proposal, and timely adjusting and optimizing programmes.