Research On Enterprise Income Tax Planning Of Company A

With the healthy development of our national economy,Tax Planning is playing an important role in the economic activities of enterprise,and more and more enterprises are taking part in the Tax Planning.Corporate income tax is one of the main taxes in China,by reasonable Tax Planning,after-tax profits can be increased and tax burden would be reduced for enterprises.Many enterprises highly value business income Tax Planning in decision making.In recent years,China has been experiencing the pressure of economic recession,many companies are struggling to survive and develop.In order to help Chinese companies to survive the economic recession,China began to carry out a wide range of tax reduction policies.In particular,a lot of tax reduction related policies were applied in 2019,bring 2 trillion profit to the majority of enterprises.Although tax reduction policies are constantly being updated,many enterprises didn’t pay enough attention to these policies and corresponding tax planning,as a result,some companies failed to maximize the use of tax reduction policies.In this thesis,taking company A as an example,by analyzing the status and existing problems of its corporate income tax,current tax reduction policies will be reasonably applied to conduct tax planning for this company.At the same time,related effects brought by tax planning will be analyzed,so that the risks of tax planning and corresponding precautions could be elaborated.In this way,the target of tax reduction while controlling the tax risk could be achieved for company A.Through case analysis and research,this thesis aims to provide similar companies with ideas of corporate income tax planning from the perspective of tax reduction policies,and to encourage other companies to carry out tax planning from this certain perspective and reduce their tax payment,which would help them to adapt to the complex development environment.