Research On Corporate Income Tax Planning For H Logistics Company

With China's rapid economic development in recent years,the demand for logistics for enterprises is also increasing.The rapid development of the logistics industry is also accompanied by the emergence of fierce competition and rising costs in the logistics industry.If an enterprise wants to be invincible in a fiercely competitive environment,it must consider all aspects.Among them,tax planning is an important part of enterprise financial management.Corporate income tax is a tax levied on production,operation and other income as taxable objects.It has the characteristics of complicated calculation and extensive content.If an enterprise conducts effective tax planning for corporate income tax,it can enable the enterprise to obtain sufficient cash flow and ease the pressure on funds,thereby improving the competitiveness and survivability of the enterprise.This article selects the representative large and medium-sized logistics company located in Beijing-H Logistics Company as the research object.Focusing on the theme of corporate income tax payment planning,according to the relevant theories of tax planning in domestic and foreign literatures,a method suitable for guiding H logistics companies in tax planning is obtained.A research method combining qualitative analysis and quantitative analysis is used.Qualitatively analyzed the status quo and problem analysis of corporate income tax payment planning of H logistics company in three aspects of financing activities,investment activities and operating activities,designed corresponding tax planning plans according to the specific problems of the enterprise,and then used quantitative analysis to calculate financing activities 1.The specific tax savings of investment activities and business activities,comparative analysis of the corporate income tax rate of enterprises before and after tax planning,evaluation of the effect of corporate income tax payment planning schemes,and the suggestion that enterprises should enhance tax planning awareness and establish sound corporate The financial management system,the establishment of good tax-enterprise relations and the establishment of a risk warning system to ensure the smooth implementation of corporate income tax payment planning programs.