Study On Income Tax Planing Of D Company

Enterprise income tax tax planning refers to the behavior that an enterprise arranges its own business activities in advance under the reasonable and legal premise,so as to reduce the tax burden and obtain the tax revenue.Among the taxes collected by the state tax authorities,enterprise income tax is a very important tax,which is characterized by difficult pass-through,heavy tax burden and great elasticity.The after-tax profit of an enterprise is the profit after paying the enterprise income tax,which directly affects the company’s net profit and is closely related to the company’s vital interests.With the promotion of the integration of the world economy,the competition between enterprises is becoming more and more intense.In order to remain invincible in the competition,enterprises must control costs.Tax planning is an effective method and means.If properly planned,enterprises can not only pay taxes according to law and avoid tax risks,but also save costs and increase profits.As an important tax category,enterprise income tax usually occupies a large proportion of the whole tax burden of enterprises,and becomes the key of enterprise tax planning.How to do a good job in tax planning,the development of the optimal corporate income tax planning schedule,become an important issue facing the financial and tax personnel.This paper chooses a D automobile company,which is famous for its new energy vehicles,as the case study object.Its income tax burden level is lower than that of the same industry.It takes the enterprise income tax planning of D automobile group as the research process,finds out the references in the enterprise income tax planning,analyzes the shortcomings in the enterprise income tax planning,and puts forward some suggestions for improvement.This paper is divided into four parts,the first chapter introduces the research background and literature of this paper,introduces the related theory of tax planning,planning objectives,significance and other content,The third chapter mainly analyzes the enterprise income tax planning measures.The company mainly takes effective planning measures from the aspects of income,R & D expenses plus deduction,business entertainment expenses and so on.The company has done a good job in these aspects,greatly reducing the enterprise tax burden,and achieved certain results.The four chapter is the Enlightenment from the case study...