Research On Corporate Income Tax Planning For TT Company's Income Policy Selection

In the face of fierce competition environment,as the main body of market economy,enterprises must improve the competitiveness of themselves,can not be eliminated in the competition.For enterprise income tax planning,not only reduce the tax burden on the enterprise income tax,make the enterprise capital gains,also improve the competitiveness of the enterprises.In 2008,the new enterprise income tax law promulgated and implemented,the new tax law implementation regulations came on stage,more and more enterprises through the policy choice to plan enterprise income tax.In the perspective of choices of income policy,TT company,for example,according to the situation of TT company enterprise income tax planning,expounds its basic theory and the use of its special methods,excavating the problems existed in the choice of income policy of TT company,put forward the planning measures accord with the actual situation of TT company itself characteristics.Through this,help TT company reduce the tax burden,get more tax revenue,make effective implementation of enterprise income tax planning.The paper mainly includes four parts.The first part of this article simply introduces the background,significance,main content and methods.The second part generally describes the choice of income policy and the enterprise income tax planning,analyzes the relationship between them.The third part,first of all,expounds the overall situation of TT company,the planning situation of enterprise income tax and the selection of income policy,and then analyzes the problem of the selection of income policy in the planning of the enterprise income tax of TT company,locates the enterprise income tax planning space of TT company,and then sums up the principles which need to follow,the content and method which can be selected and the practical requirements which need to grasp,finally puts forward concrete planning measures from three aspects,and show the effects,demonstrates the incomes policy choice of enterprise income tax planning efficiency.The fourth part is the conclusion of the whole paper.