The Research On Enterprise Income Tax Plan Of Company S

Tax planning is a comprehensive and professional subject,which refers to reducing the tax burden,deferring tax and gaining tax revenue by planning and arranging corporate activities properly ahead,and realising the economical profit for the company.It is a very important part of company management which involves in the whole process.In the market system,the company is the main participator and gain independent economical profit.Stimulated by profit,some companies pay more attention to reducing the tax burden when making efforts to increasing revenue and decreasing costs.As direct tax,the characters of enterprise income tax,which are heavy burden for the company and hard to shift with strong elasticity,make it become the priority for the tax planning.This article is mainly about tax planning combined with related research in foreign and domestic paper,beginning with the basic theories,tax laws and relative policies,thus summarizing the specific tax plan in income tax.Based on these theories,we took company S as an example.By analysing the company 's information and documents,we had a basic understanding of the tax planning management in company S,and found they had lots of deficiencies in tax planning in aspects of the establishment of revenue,the deduction before tax,tax preferential policy and advance payment of income tax.Therefore,we made tax planning solutions for the company based on their situations,also the basic theory and tax laws.The tax planning solutions are targeted for financial department workers to better understand income tax law and help company to reduce tax and realise best profit.