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Tax planning is the taxpayers to maximize the after-tax interest and the established tax environment, the operating, investing, and wealth management activities within the scope permitted by the tax law, prior planning and arrangements. The corporate income tax is a tax levied for the production and operation income and other income in accordance with the law. It as our main taxes, revenue sources, large tax burden elasticity, there is a lot of planning. January 1, 2008, the new Enterprise Income Tax Law \Therefore, a detailed analysis of the main content of the new tax law changes, and then proposed and corporate financing, investment, production and management decision-making related to the new planning strategies and methods in order to adapt to the new situation. This article is based on the situation, under the new tax law on corporate income tax planning study. The main content of this paper is as follows: The first part to clarify the research background, theoretical significance and practical value, analysis of relevant literature review to establish the enterprise income tax planning for the theme of this paper and made the research methods and innovations. The second part describes the basic theory of corporate tax planning. First, define the related concepts of corporate tax planning, tax planning and tax avoidance, tax evasion, tax saving difference. Second, establish a system of corporate tax planning goals established target model of corporate tax planning, and the target model application. Again, expounded the principle of corporate tax planning and basic steps. The third part of the need for corporate income tax planning, feasibility analysis and cause. First of all, the necessity and feasibility analysis of the corporate income tax planning. Second, the analysis of the corporate income tax planning, intrinsic motivation and extrinsic motivation. On this basis, the corporate income tax planning motives Game Analysis. The fourth part of a comparative analysis of the old and the new Enterprise Income Tax Law. From the taxpayer, the tax range, tax rates, taxable income, tax incentives, as well as anti-avoidance provisions in six areas, the comparative analysis of the differences of the old and the new Enterprise Income Tax Law. The fifth part of the analysis of the planning of the operation of the corporate income tax under the new tax law. First, it is pointed out that the corporate income tax planning errors and to correct the errors should consider a few aspects. Secondly, financing, investment and operation of the division of economic business enterprises in three phases, raised the corporate income tax planning strategies. Finally, from the transfer pricing aspects of international tax havens and multinational operations, international planning analysis of the corporate income tax. The sixth part of the case studies. The combined company's corporate income tax planning L Case substantive analysis. On this basis, the analysis of the the L company during the risks facing corporate income tax planning process should take precautions.
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