Research On Enterprise Income Tax Planning Of S Transmission And Distribution Equipment Manufacturing Company

With the continuous improvement and development of China's socialist market economy,modern enterprises are facing more and more competitive pressure.Cost control and efficiency improvement has become one of the main means for various enterprises to cope with fierce competition,and tax burden is an important part of enterprise operating costs.In recent years,under the new accounting system and accounting standards,transmission and distribution equipment enterprises have certain differences in accounting,tax collection and management.At present,China's tax environment is relatively normal and standardized.In this context,enterprises can make efforts to implement tax planning,reduce the burden of tax burden,achieve the best ratio between the income and tax burden of enterprises in this industry,and achieve a balance between social value and economic value.In this paper,S transmission and distribution equipment manufacturing company as the research object,the use of behavior optimization method,policy adaptation method,technology processing method and transfer pricing method for tax planning.This paper first introduces the company's operating conditions and corporate income tax payment situation,analyzes the company's income,expenses and the use of preferential tax policy planning existing problems,pointed out the corporate income tax planning goals;Secondly,the income,expenses and tax preferential policies are designed.The last section analyzes the expected tax planning tax effect,to ensure that the enterprise income tax planning to achieve actual effect,put forward maintain communication with the tax authorities,combined with the enterprise development strategy adjustment tax planning scheme,attention to preventing risks of tax planning,comprehensive weigh the cost and benefit and the feasibility of fully considering the tax-efficient method four safeguard measures.