In study and work, everyone has dealt with papers. Thesis is a comprehensive style, through which you can directly see a person's comprehensive ability and professional foundation. Do you know how to write a paper correctly? The following is my analysis paper on the significance and key points of enterprise income tax planning, for your reference only. Welcome to reading.
This paper mainly analyzes the connotation of enterprise tax planning, and discusses the methods of enterprise income tax planning on the basis of the significance of enterprise tax payment, so as to continuously promote the reasonable realization of enterprise income tax planning in China and improve the economic benefits of enterprises.
Keywords: enterprise income tax; Tax planning; method study
With the continuous development of society, China's social and economic environment tends to be complex, and the economic and legal system continues to improve, guiding microeconomic entities to realize their own tax cost management with professional tax planning in the process of economic development and increase after-tax income. At present, the continuous improvement of China's enterprise income tax system also makes Chinese enterprises pay more attention to the planning of enterprise income tax, pay attention to the construction of legitimacy and unity, and constantly promote the further improvement of China's enterprise management level.
First, the connotation of tax planning
At present, experts and scholars in China have different research and definitions on the connotation of tax planning, but in summary, it can be known that tax planning mainly refers to taxpayers' reasonable overall planning and planning of economic operations or behaviors such as enterprise organizational structure and financial management on tax-related matters on the basis of China's national laws, so that enterprises can reduce their tax burden on the basis of enterprise value orientation.
Taxpayer is the main body of tax planning. In the process of tax collection, there is an unequal relationship of rights and obligations between taxpayer and tax collector. For taxpayers, the tax items and economic contents of enterprises can be planned as a whole according to the development status of enterprises [1], while for taxpayers, relevant legal rights should be strictly enforced on the basis of relevant national laws to prevent abuse of rights. At the same time, enterprises should pay attention to the maximization of enterprise value in the process of tax planning, and pay attention to the financial management of enterprises in the process of specific behavior.
Second, the significance of corporate income tax planning
(1) taxpayer. Enterprise income tax planning is based on taxpayers, through a series of tax planning schemes, so that taxpayers can choose the best scheme with less tax funds when paying taxes, thus effectively reducing taxpayers' cash and cash outflow in the current period, helping to increase taxpayers' working capital costs and realize the effective growth of taxpayers' interests.
(2) National tax laws and regulations. The current Enterprise Income Tax Law of People's Republic of China (PRC) can standardize any enterprise type in China, uniformly reduce the enterprise income tax rate, straighten out and standardize the pre-tax deduction standards and methods of enterprises, and adopt appropriate preferential policies to realize the perfect application of China's enterprise income tax law. The promulgation of this method has continuously promoted the equality among all kinds of enterprises in the country and provided certain conditions for the rational development of enterprises.
For corporate taxpayers, in order to reduce certain corporate tax expenditure, all subjects will pay close attention to the changes of tax laws and policies on the basis of existing national tax collection laws. If there are certain changes in its policies, taxpayers will take relevant measures under the trend of maximizing their own interests, and timely incorporate relevant national laws, regulations, policies and influencing factors into enterprise development planning projects. Guide the effective development of business activities. In this regard, tax planning can better implement tax laws and regulations, highlight its advantages and disadvantages in the application process, and guide the relevant state departments to rationally analyze its shortcomings, thus promoting the perfect construction of China's national tax laws and regulations.
Third, the exploration of enterprise income tax planning methods
(1) financing stage.
(l) Reasonable choice of enterprise financing structure. In the process of tax planning in the financing stage, the capital demand and financing cost of enterprises should be planned reasonably, and the difference of acquisition methods will affect the choice of enterprise cost funds. Therefore, when realizing tax planning, enterprises should pay attention to the reasonable choice of financing methods and channels, grasp the optimal construction of the structure, and reduce the cost of enterprises.
(2) Choice of operating lease form. The choice of operating lease form can not only effectively avoid the increase of risk burden under the condition of long-term ownership of equipment, but also reduce the profit and tax burden of enterprises in the form of rent in business activities. If the lessee and lessor belong to the same interest group, the relevant profits generated by leasing can be transferred in the form of abnormal rent, which has more tax benefits for the activities of children's enterprises.
(2) Investment stage.
Investment objectives. Enterprise investment can be divided into two forms: direct investment and indirect investment. Direct investment is mainly aimed at the current tax policy, so as to choose reasonable enterprise investment projects and obtain income tax concessions. However, there is a difference between equity investment and bond investment in indirect investment, and enterprise income tax can be exempted in the case of debt interest income.
(2) Long-term equity investment accounting.
At present, the policies in China's relevant enterprise income tax law show that the investment income of enterprises can only be included in the taxable income when actually distributing profits. The accounting methods of long-term equity investment of enterprises can adopt cost method and equity method. When the enterprise chooses the cost method, the income account of the enterprise cannot obtain the investment income completed before the investment, and the equity method can make the enterprise not consider the investment income, and the result can be presented in the income account. Therefore, enterprises can use this method to plan enterprise income tax, increase the management and control of investment objectives of investment enterprises, reduce profit distribution or not, and obtain the relevant advantages of deferred tax payment within a fixed period of time.
(3) Operation stage.
(l) depreciation of fixed assets. The depreciation method of enterprise's fixed assets has certain influence on the cost, profit and income tax payable of the enterprise in the specific implementation process. If enterprises want to save taxes in the process of depreciation, they need to adopt the methods of depreciation of fixed assets, extending and shortening their service life. Shortening the depreciation period is conducive to effectively improving the cost recovery speed of enterprises. If the later tax rate is basically stable, the enterprise can get a fixed amount of interest-free payment for a fixed period of time.
If an enterprise enjoys certain preferential policies, it can put the profit in the later period of the preferential period in the deferred period of depreciation of fixed assets to realize tax planning and reduce the tax burden.
(2) Revenue planning. In income planning, enterprises should adopt certain methods for tax planning according to the actual development of enterprises. When taxpayers defer taxable income, they can reduce the taxable income in the current period, thus delaying the payment of income tax or reducing the payment amount.
In the process of enterprise development, business income is mainly product income, so in the process of tax planning, measures to delay the sale of products are taken to make tax planning. The confirmation time of the enterprise's income from selling goods by installment is based on the limited date of contract payment, while the sales order and prepayment are realized when the goods are delivered. In this way, enterprises can delay the payment of sales and corporate income tax.
(4) property rights reorganization. Tax planning of enterprise property right reorganization mainly includes separation, merger and liquidation. Enterprise separation means that an enterprise is divided into multiple enterprises in the form of dissolution on the basis of existing enterprises, but the original development form of enterprises remains unchanged. Therefore, on the basis of this form, enterprises can divide high-tax enterprises into several low-tax enterprises in a separate form on the basis of collecting enterprise income tax by progressive tax rate method, thus reducing the overall tax burden of enterprises. In addition, high-tech projects within enterprises can be separated and re-established in areas where the state's preferential policies for enterprises are obvious, reducing the heavy tax burden of enterprises.
In the tax planning of enterprise merger, China's relevant policies stipulate that the merged enterprise can not confirm all the gains and losses of asset transfer, and the income tax affairs that existed before the merger will not be calculated after the merger. After the merger, the merged enterprise must bear the tax reduction part.
If the profits of enterprises are high, the accumulated loss enterprises can be merged to transfer profits and reduce the tax burden.
The relevant interest generated during the debt period of an enterprise can be used as the deduction expense in the enterprise income tax planning to realize the current profit deduction, and the enterprise can raise funds through debt financing to obtain interest and improve the tax reduction effect.
Conclusion: To sum up, enterprise income tax planning is of great significance to the development of enterprises in eagle production and operation activities. Therefore, for enterprises at this stage, enterprises in Luoyang should establish the consciousness and thinking of enterprise tax planning, make daily use of China's current preferential tax policies, continuously reduce tax risks in the process of their own development, and maximize the economic benefits of enterprises.
References:
[1] Liao,. Discussion on depreciation method of fixed assets and enterprise income tax planning [J]. Business Accounting, 20 1 1,1:26-28.
[2] Zhang Jingdong. Discussion on the current enterprise income tax planning strategy [J]. Journal of Hebei University of Engineering (Social Science Edition), 20 1 1, 02:57-58.
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