Ningxia Yellow River Rural Bank Enterprise Income Tax Planning Research

With the rapid growth of the economy in China,the market economy globalization as well as the National Tax Head Bureau,the Banking Supervision Commission and other economy administration departments have strengthened more supervision to the commercial banks,hence,the Chinese commercial banks are facing a more and more complicated exterior environment.Compared with the foreign commercial banks and other Chinese industries,the Chinese commercial banks have been relatively shouldered with high taxes,which offer a very negative development trend among the international and the home competition.Tax revenue,as a very important part for the commercial bank cost,is playing a role that can not be neglected in the competition.Tax planning has been considered as one of the effective methods for the commercial banks finance management and popularly researched&utilized in a very early period in some developed countries.Although tax planning has been given a series analysis and research in China in recently years,the utilization of tax planning in China still has a big gap with the developed countries due to the gap of the tax system structure for the commercial banks between China and foreign countries as well as the more drawbacks gathered by the commercial banks.Moreover,there have less research achievements for the tax panning of the commercial banks in China and are lacking a systematical and effective operation system as well as the mating system.The article is purposed to the combination of the theory and practice and verified to the necessity and the possibility of the tax planning in the progress of the commercial banks in China based on the tax structure?the industry background?the economy activity and other elements.It is planned to design and discuss a majorizing tax program for the commercial banks through the research for the tax planning and the analysis of the existing issues,combining the strategy target of the commercial banks.It is aimed to bring some thoughts for the commercial banks so as to improve their marketing competitive power by the reasonable tax abatement and the cost reduction.