Enterprise Income Tax Planning Empirical Research

Tax planning is an important tax saving method，it has been use gradually in thebusiness enterprise of business management in our country. Enterprise income tax as atax planning is one of the main categories of taxes, it is enterprise’s production andbusiness operations and other income for tax object, has the computational complexity,contents and characteristics of the enterprise’s profit has significant influence. In thelegal framework, through the reasonable tax planning method in enterprise financing,production management, investment and link maximum reduce tax burden as far aspossible or delayed tax, is each taxpayer expectations. In this paper we are looking forsuch a carrier, through its help to achieve the overall level of taxation taxpayerminimum desire.This paper is divided into six parts according to enterprise income tax planning.The first part explains the meaning of the research and analyses the developing situationon the tax planning issues in our country and foreign country. It is concluded that the afew conclusions：in our country the development of tax planning started quite late, It’sscope is small, the number of professional is less, and other problems. The second partexpounds the concept the features and the theoretical basis of income tax planning, Itprovides sufficient theoretical support and security tax planning environment for thenext part. The fourth part is the most important part of this paper, take company A foran example to star the empirical research, combine the income tax planning theory、thetechnology method and the planning practice, It analyses the economic activitiescomprehensively including the financing, the production management and the processof the investment, then find out the planning point. Design the specific tax planningscheme for the Specific economic activities according to the relevant laws of the tax law.At last, summarizes the planning efficiency and income. The fifth part summarizes thechange of financial statement data and financial ratio of company before and after taxplanning. The change can be seen from the whole. The taxpayer and tax official canunderstand the important role and the charm of tax planning clearly. The last part makeout a summary.To solve the problem，this paper give some corresponding suggestions This paper stands on the taxpayer’s point of view, from the legal and reasonableprinciple, to company A economic activity to carry on the analysis, find out can pitchtax planning point. This paper discussed the tax planning to ascend to the enterprisestrategy management height, confirmed the enterprise income tax planning in theoryand has positive significance.