Research On Tax Planning Of SWDK Internet Company

After entering WTO,China's economy has been rapidly developed and the competition has been more and more intense and the enterprises' opportunity cost and existing pressure have been gradually increased.The enterprise has to enlarge production scale,increase productivity and income as well as to employ innovative technology process,improve the productive facility,decrease the materials expenses to reduce the production cost and keep its ground in current economic environment.However,with the current background of our country's resources are scare and the productivity level is relatively stable,the income is increasing as well as the cost's decreasing of enterprises are almost close to the marginal point.Thus,tax planning has become one of the most important tool to increase enterprises' competitive power while decrease the tax cost has become one of the final goal for each tax payer.As the leading industry of the newer industries,the Internet industry's tax planning have a significant place.Based on a deep review of tax paying literature and the relative concepts of the tax planning,this article investigates the tax-paying situation of the SWDK Internet company in detail which based on the theory and the practice.Depending on the current research of the taxation system,the actual operation and the tax situation,this article analyzes various kind of business such as the network popup browser advertisements,membership,network program sales and terminal products sales to design added-value tax planning for the SWDK Internet company.By the planning for the pre-tax deduction items of the fixed assets depreciation,research and development expenses,donation expenditure to design corporate income tax planning for the SWDK Internet company.This article also rationally designs the salary system and reward system for the company's staffs to reduce the SWDK Internet company 's individual income tax.At last,this article proposes the relative improvement suggestions on the SWDK Internet company's tax planning.