The significance and key points of enterprise income tax planning analysis paper

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Abstract: This paper mainly analyzes the connotation of corporate tax planning, and then explores the corporate income tax tax planning methods on the basis of the significance of corporate taxation and other issues, and constantly promotes the reasonable realization of China's corporate income tax tax planning, and enhances the economic efficiency of enterprises.

Keywords: corporate income tax; tax planning; methodology

With the continuous development of society, China's socio-economic environment continues to tend to complexity of the economic and legal system continues to improve to guide the microeconomic subjects in the process of economic development with specialized tax planning to continuously realize their own tax cost management to achieve the enterprise after-tax revenue growth. Revenue growth. At present, the continuous improvement of China's corporate income tax system also guides China's enterprises gradually began to pay attention to the corporate income tax tax planning to the heavy planning legal and uniformity of the problem of construction and continue to promote China's enterprises to further enhance the level of business management.

First, the connotation of tax planning

At present, the connotation of tax planning in China's domestic experts and scholars have different studies and different definitions, but after summarizing it can be seen that tax planning mainly refers to the main body of the taxpayers in our country's national laws allow on the basis of the background of the enterprise on the enterprise's organizational structure, financial management and other economic operations or behavior in the tax related to the tax. Economic business or behavior in the tax-related matters based on the realization of reasonable integration and planning so that enterprises in the enterprise value guidance based on the realization of the enterprise tax burden reduction.

The main body of the tax co-ordination is the taxpayer, in the process of enterprise tax collection between the taxpayer and the tax collector has unequal rights and obligations, for the taxpayer can be on the status quo of enterprise development on the enterprise tax payment project and the economic content contained in the co-ordinated planning [1], and for the tax collector need to be in the country on the basis of the relevant laws and regulations to strictly enforce the relevant rights, and to prevent the abuse of rights. At the same time, enterprises in the tax planning process should focus on the maximization of enterprise value in the specific behavior of the process should pay attention to the enterprise financial management 'reasonable and unified to catch into the realization of the overall goal of the enterprise.

The significance of enterprise income tax planning

(a) Taxpayers. To the taxpayer basis of corporate income tax tax planning can make taxpayers through a series of tax planning programs in the tax time to choose the best, less tax funds to reduce taxpayer taxes so as to effectively reduce the taxpayer's cash, the current cash outflow of funds shoulder is conducive to increase the cost of taxpayers' liquidity, to achieve an effective increase in the interests of taxpayers.

(ii) national tax regulations. At present, China's existing "Chinese People's *** and State Enterprise Income Tax Law" can realize any type of enterprise in China for the standardization of the enterprise income tax rate to take a certain method to uniformly reduce and the enterprise pre-tax deduction standards and deduction methods to achieve rationalization and standardization of the formulation [weeks to take appropriate preferential policies to achieve the perfect application of China's enterprise income tax law. The enactment of this law has continuously promoted equality among all types of enterprises in the country and provided certain conditions for the rationalization and development of enterprises.

As for enterprise taxpayers, in order to reduce certain enterprise tax expenditure, each subject will pay close attention to the change of tax laws and policies on the basis of the existing national tax collection laws. If there is a certain change in the policies, the taxpayers will take relevant measures under the trend of the principle of maximizing their own interests, and timely incorporate relevant national laws and regulations, policies, and influencing factors into the development of the enterprise and the planning of projects. In this regard, tax planning can better realize the implementation of tax laws and regulations, highlight its advantages and disadvantages in the application process, and guide the relevant state departments to analyze the shortcomings to be rational and thus promote the construction of China's national tax laws and regulations.

Three, enterprise income tax tax planning methods

(a) financing stage.

(l) Reasonable choice of enterprise financing structure. Enterprises in the financing stage of the tax planning process of enterprise capital needs and financing costs should be reasonable planning of enterprise capital acquisition channels and access to the differences in the way will affect the choice of enterprise cost of capital expenditures, therefore, enterprises in the realization of tax planning should pay attention to the rational choice of enterprise financing methods and channels to catch the structure of the optimal construction of the reduction of enterprise cost expenditures.

(2) Selection of the form of operating lease. The choice of the form of operating lease in the lessee can not only effectively avoid the equipment in the long-term ownership of the risk of increasing the burden, but also in the conduct of business activities in the form of rent in order to reduce corporate profits to reduce the tax burden. If the lessee and the lessor subject to the same interest group leasing form of leasing can make the profits generated by the lease in the form of abnormal rents transferred to the children's business activities in the form of tax benefits are more.

(ii) investment stage.

(l) investment object. Enterprise investment can be divided into direct and indirect investment in two forms of direct investment is mainly for the current stage of the tax policy and thus choose a reasonable enterprise investment projects thick subject to income tax concessions. Indirect investment in equity and bond investment has a difference in the case of interest income from treasury bonds can be realized in the case of corporate income tax exemption.

(2) Long-term equity investment accounting.

At this stage, China's relevant enterprise income tax laws in the policy that the enterprise investment income in the actual distribution of profits can be included in the taxable income. Enterprise long-term equity investment accounting method can take the cost method and the equity method to realize the enterprise choose the cost method when the eagle industry investment income to achieve a single before the investment is not obtained, then the enterprise income account can not be realized on the completed investment income to obtain and the equity method can make the enterprise do not have to consider the investment income problem and its results can be presented in the income account, so the enterprise enterprise can take the method of enterprise income tax planning to increase the investment enterprise for the management and control of fixed time target of the enterprise for the purpose of investment. The management and control of the target in a fixed period of time to reduce the distribution of profits or not distribute profits to obtain a delay in tax-related superiority.

(iii) Operating stage.

(l) depreciation of fixed assets. Depreciation of fixed assets in the specific implementation of the process of its method of choice for the cost of the enterprise file period, profit and the amount of income tax payable have a certain impact. If enterprises want to realize tax savings in the depreciation process, they need to take fixed asset depreciation, extend, shorten the life of the method to be realized, shorten the depreciation period is conducive to the effective enhancement of the speed of the enterprise cost recovery, shift forward the late cost of the basic stability of the premise of the tax rate of the income tax deferral can be made to the enterprise in the fixed period of time to obtain a fixed amount of non-interest-bearing payments.

If the enterprise enjoys certain preferential policies, it can delay the period of depreciation of fixed assets in the later profits in the preferential period to achieve tax planning to reduce the tax burden.

(2) income planning. Enterprises in the income planning should be based on the actual development of enterprises to take a certain way of tax planning, the main body of the taxpayer in the deferral of taxable income can reduce the current period of taxable income and thus delay the payment of income tax time or reduce the amount of payment.

Enterprises in the development process of their operating income is mostly product income as the main body, so in the process of tax planning, the river to take delayed sales of products to be tax planning measures. The enterprise installment sales of goods revenue recognition time to the date of receipt of the contract subject to the date of receipt and order and advance sales of goods in the delivery of goods to achieve. The company can delay sales and corporate income tax in this way.

(d) Property reorganization. Tax planning for the reorganization of enterprise property rights mainly includes separation, merger and liquidation. Enterprise separation refers to the existing enterprise based on the dissolution of the enterprise in the form of a number of enterprises, but the original form of enterprise development remains unchanged so in this form based on the progressive tax rate method in the enterprise income tax basis in the form of separation of high tax rate enterprises into a number of low tax rate enterprises to reduce the overall tax burden of the enterprise in addition to this, but also within the enterprise technology content of the project to realize the separation of the project and in the national enterprises to re-establish the enterprise in the region with obvious preferential policies. In addition, you can also realize the project separation of the more technical projects within the enterprise and re-establish it in the region where the national enterprise preferential policies are obvious, so as to reduce the tax burden of the enterprise.

In the enterprise merger tax planning, the relevant policies of China provide that the merged enterprise may not recognize all the benefits and losses of the transfer of assets, and do not calculate and pay income tax after the merger of the merged enterprise in the merger of the income tax affairs that existed prior to the merger after the merger of the merged enterprise need to be borne by the merged enterprise to reduce the tax burden.

If a company has high profits, it can consolidate the accumulated losses and transfer the profits to reduce the tax burden.

The interest generated during the period of indebtedness can be used as an offsetting expense in the enterprise income tax planning to realize the current profit offset, so the enterprise can be debt financing to achieve the funds raised by mergers and acquisitions to obtain the interest to enhance the effect of tax reduction.

Conclusion: In summary, the eagle industry production and operation activities in the enterprise income tax tax planning for the development of enterprises has a very important significance, so for the current stage of enterprise Luo enterprises should establish enterprise tax planning awareness and thinking in China under the conditions of the relevant laws allow the use of China's current tax incentives for the current state of the development of the enterprise itself to continuously reduce the risk of tax in the process of enterprise operation. Catch into the maximization of the economic benefits of enterprises.

References:

[1] Liao Kangli, Zhang Yongjie. Discussion on the depreciation method of fixed assets and enterprise income tax tax planning [J]. Business Accounting, 2011,11:26-28.

[2]Zhang Jingdong. Exploration of current enterprise income tax tax planning strategy [J]. Journal of Hebei Engineering University (Social Science Edition), 2011,02:57-58.