| Compared with other western countries,tax planning activities started relatively late in our country,but our country has gradually become a legal society,the economic activities of the whole society have been inseparable from taxation,tax authorities and enterprises began to gradually identify with tax planning.Tax planning is one of the most important parts of the daily operation of an enterprise.For enterprises,under the circumstances of tax payment according to law,tax planning is to protect their own legal rights and reduce the tax burden,which is undoubtedly a good thing for the enterprise itself,and at the same time promotes the economic development of our country.Should be supported and encouraged.This article takes the real estate development company B company as an example,Enterprise income tax,one of the most important taxes in our country,is chosen to design the plan of tax planning.According to the actual situation of Company B,the plan of tax planning is designed in order to reduce the enterprise income tax required by Company B,reduce the overall tax burden,increase the profits of the enterprise,and make the balance between the income and tax burden of the enterprise reach the state.Realize B company economic benefit maximization.Tax planning can also promote the B company to adjust the business layout,standardize and systematically carry out financial management,so as to obtain effective tax-saving benefits and realize the optimization and upgrading and sustainable development of B company.This article first uses the literature review method,from the theory level and the other people’s excellent practice result has carried on the orderly comb to the domestic and foreign literature.At the same time,it is found that the existing literature is only a unilateral study of tax planning,and there is no clear explanation for the cost in the process of practice,whether the effect is significant or not.Secondly,through some empirical studies and analysis of related cases,this paper makes a detailed analysis of the status quo and income tax payment of Company B,and the results show that the tax burden of Enterprise income tax of Company B is heavy.And tax planning can be carried out.The main contents of this paper are divided into six parts: the first part of the research background of this paper,The purpose,main contents and research methods of the study are introduced in detail.The second part is to introduce the basic concepts and theoretical basis which will be used in this paper,which will pave the way for the concret e analysis.The third part analyzes the actual tax burden of Company B and the current situation of tax planning of enterprise income tax.The fourth part is on the basis of a large number of previous theories,combined with my internship experience in Company B,according to the specific situation of Company B analyzed in the third part,worked out a consistent,practical and targeted enterprise income tax planning scheme.Finally,the effect of tax saving is evaluated.The fifth part is to protect the whole tax planning party The relevant measures put forward by the effective operation of the case.The sixth part is the conclusion of this paper. |
