Research On Income Tax Planning Of Enterprises-take MN Company As An Example

With the formation of world economic integration and the continuous development of China's market economy,enterprises have played an extremely important role in the economic and social development of China,and play an irreplaceable role in increasing employment,promoting economic development,scientific and technological innovation,and maintaining social harmony and stability.However,in today's increasingly fierce market competition,in order to make all kinds of enterprises in the increasingly white hot competition,it is necessary to strengthen the implementation of the management mechanism within the enterprise,reduce the cost and improve the economic efficiency.There are many ways to improve market competitiveness,one of which is tax planning.Because the enterprise income tax is the most important tax burden of each business,and the enterprise income tax has a lot of room for operation compared with the rest of the tax.The reasonable and legitimate planning of the enterprise income tax reduces the tax burden of the enterprise,cuts the cost of the enterprise,and increases the profit after tax.Strengthen the core competitiveness of the enterprise.Therefore,the tax planning of enterprise income tax is attracting more and more attention.On the basis of the theoretical analysis of enterprise income tax planning,this paper uses the method of combining theory with practice,taking MN company as an example,systematically studies the problem of enterprise income tax planning,and puts forward some countermeasures to do a good job of enterprise income tax planning.This article is divided into six parts: the first part is the introduction,which mainly clarifies the background significance of the study,carries out a literature review,points out the purpose and method of the study,and explains the main research and analysis framework of this article;the second part is the general theory of tax planning,and mainly defines the concept and special tax planning.Points out,clarifies the basic principles that tax planning should follow,analyzes the methods and steps of tax planning;the third part is the theoretical analysis of enterprise income tax planning,mainly clarifies the necessity and feasibility of enterprise income tax planning,analyses the technical methods of enterprise income tax planning,and points out the existence of enterprise income tax planning.The fourth part is the basic and objective analysis of the enterprise income tax planning of MN company.The basic conditions of the tax planning are clarified mainly through the introduction of the general situation of the MN company,the tax environment,the tax situation of the enterprise income tax and the tax optimization policy which can be used,and the tax planning targets are divided into two parts.Analysis;the fifth part is the design of MN company's tax planning scheme,mainly from three aspects of income,cost and depreciation of fixed assets to introduce the tax planning work of MN company;the sixth part is to make suggestions for doing business tax planning and point out the need for further research.