A Study On The Income Tax Planning Of NFDW

NFDW operating profit in recent years continued to decline,and NFDW annual income tax paid in more than 100 million yuan,the company's tax burden is relatively high.The power industry can not increase the electricity price by means of rising costs such as electricity prices,it is necessary to reduce the cost of the cost of the company in certain circumstances,in order to protect the normal operating conditions to obtain as much profit as possible,corporate income tax planning is necessary select.Income tax is conducive to NFDW companies to improve yields,companies to weigh the relationship between revenue and risk,help to improve the company's capital liquidity,to ensure the company's sustainable development.This paper mainly studies the tax planning measures of enterprise income tax of NFDW company,which includes several aspects such as the choice of accounting policy and accounting method,the financial decision,the deduction of enterprise income tax law and the prevention of planning risk.The research of this paper mainly adopts the literature research method and the case analysis method.On the basis of combing the current research results through literature research methods,we can find the reference of NFDW's tax planning from the previous research results and apply the results of previous research to practice.Through the use of case studies,the introduction of management practices in theoretical research to make research more targeted.This paper first introduces the research background and significance,the status quo of tax planning research,and then introduces the basic situation of NFDW company,income and expense tax management status and enjoy the enterprise income tax preferential policies,etc.,to find NFDW company in corporate income tax planning problems,Analyze the causes of the problem,then combined with the actual situation of NFDW to design the corresponding corporate income tax planning measures,and finally put forward the implementation of enterprise income tax protection measures.In the NFDW company's revenue,cost management and enjoy tax incentives,such as tax analysis,that NFDW company income tax planning program as follows: Income tax expenses for the period,delay time;During the period of the cost,we should choose thereasonable financing plan,the reasonable cost of the cost,the inventory policy,the depreciation method and so on;Out of pocket expenses,donations to obtain evidence in accordance with the provisions of the tax law,the reasonable choice of compensation scheme to reduce the amount of tax payable;preferential tax policies,make full use of the tax incentives.