A Study On Enterprise Income Tax Planning Of Building Material Inspection Company

With the intensification of competition among enterprises,enterprises pay more and more attention to cost management,and tax planning has become an important part of corporate financial management.Corporate income tax is a kind of tax levied on production,management and other income as a tax object.It has the characteristics of complex calculation and wide content.It is one of the most important taxes paid by enterprises and has a significant impact on the cash flow of enterprises.Under the premise of complying with national laws and regulations,under the tax law,using the tax incentives or choices given by the tax law,designing the planning plan to reduce the company’s tax burden as much as possible is a natural financial management behavior.A Building Materials Testing Company is a third-party inspection and certification service organization in the field of construction and decoration materials and construction engineering in China.It belongs to the high-tech enterprise of modern technology service.This paper takes A building materials testing company as the research object,and carries out tax planning for its enterprise income tax.It hopes to reduce the enterprise income tax payable amount of A building materials testing company as much as possible,reduce the cash flow outflow of enterprises,and also provide certain tax planning for similar enterprises.reference.This paper uses a combination of qualitative analysis and quantitative analysis.Firstly,this paper analyzes the enterprise income tax payment of A building materials testing company,the status quo of tax planning,and provides ideas for the design of planning schemes.Secondly,from income,fixed assets,management layer salary,research and development expenses,business hospitality,tax incentives,etc.In this aspect,the corporate income tax planning scheme was designed.Finally,this paper evaluates the effect of corporate income tax planning,and puts forward some measures to ensure that A building materials testing company conducts corporate income tax planning.