Corporate Income Tax Research On Enterprise Investment

With the development of economy of our country, the enterprise investment has already become the important means that enterprises can survive and develop, it is the stage that enterprise's production and enlarged reproduction must be gone through to make the investment and reinvest. The company while making the investment to predict and make policy, consider the cost of investment, including the tax. The tax revenue has reflected the economic policy of the country as the important economic lever, influence the investment decision of the company directly too. The tax category of exerting a largest influence on company's investment decision is the corporate income tax, so the necessary right income tax problem to the investment activity of enterprises carries on research.From the perspective of the enterprise income tax issues in investing activities has a strong theoretical and practical significance. From a theoretical sense, in our point of view of corporate income tax paid to carry out research on issues of tax revenue to help supplement and improve our theoretical system, particularly the theory of tax administration to help develop new vision, help us to deepen the perspective of corporate income tax understanding of management issues; from realistic point of view, in our current corporate income tax management is not high and this kind of research is still relatively weak in reality, in-depth study of corporate investment income tax management, tax management strategies of promoting and focused on the corporate income tax planning and investment income have a greater practical risk management value.This text hopes to pass the analysis of the basic theories of the income tax question invested in to enterprises, and its analysis in economics meaning, seek the decision of paying taxes bestly of the enterprise investment, realize the goal that enterprise's interests are maximized, guide more effective and more reasonable control in the investment activity of enterprises and evade the risk of the tax revenue.This text combines and invests the decision theory, the income tax question while investing in enterprises has carried on overall analysis, through understanding to income tax policy which current enterprises invest in, the counter-measure of preparing the method and risk management of paying taxes while putting forward the enterprise investment. This text is divided into five parts altogether:The first part is the introduction of basic problem of the article and analyze, including innovation and deficiency of research background and meaning, research approach, thesis.The second part of the investment and business income tax issues of general investment analysis. First, from an economic point of view, respectively, accounting and tax point of view perspective of the concept of business investment, and in this article defines the concept of business investment, laying the foundation for the discussion below. Second, from an economic point of view of the impact of corporate income tax on investment, business investment finally explained the need for active management of income tax.Interpretation of the third part of the income tax treatment of business investment and accounting differences and their adjustment. The main part of the policy analysis is built around the firm's equity investments and debt investments, the two aspects, namely, the principle and deal with specific business from the perspective of comparative analysis.The fourth part is about tax planning on corporate investment activities. First of all investment activities of enterprises to elaborate the significance of planning, followed by the investment activities of enterprises discussed the principles of tax planning, the final analysis, the enterprise income tax planning for investment activities, including investment tax planning, tax planning and investment direction of the investment period tax planning, management of corporate income tax is one of the core.The last part is risk management activities on investment tax. This part of the fourth part is the core of this paper, the management of business investment income tax-related proposals. This part of the analysis of corporate investment income, and the significance of risk management principles, describes the content and tax risk identification methods, the final activities of the business investment risk faced by planning, compliance risk, management risk and accounting risk management methods proposed.