The author briefly introduces the policy analysis and practical skills of enterprise income tax settlement.

Xiao Taishou, doctor of economics, male. Born in 1972, 10, Ningdu County, Ganzhou City, Jiangxi Province, studied at Jiangxi University of Finance and Economics, Graduate School of Chinese Academy of Social Sciences and Central University of Finance and Economics. His main research interests include finance, accounting, basic theoretical level of taxation, and design of tax planning scheme, and he has published more than ten economic papers. He is currently the executive director of Beijing Futai Tax Agency and has rich practical experience in tax planning. He is also a senior lecturer in various investment consultant training institutions, and has made special training speeches for tax authorities at all levels and financial managers training courses around the country.

Xiao Taifu, doctor of law, director of Beijing Taifu Law Firm, 1966 was born in Ningdu County, Jiangxi Province. He studied at Central University of Finance and Economics, Graduate School of Chinese Academy of Social Sciences and Renmin University of China successively, and obtained degrees in economics and law. 1992 was qualified as a lawyer, and 1993 began to work as a lawyer. 1999 was awarded the qualification of securities lawyer by China Securities Regulatory Commission and Ministry of Justice; 200 1 was awarded the qualification of independent director of the first batch of listed companies by China Securities Regulatory Commission. He is currently the Deputy Secretary-General of the all china lawyers association Constitution and Human Rights Professional Committee, a member of the Legal Committee of the Central Democratic National Construction Association, a member of the Legal Committee of the Beijing Municipal Committee of the Democratic National Construction Association, a member of the All-China Federation of Industry and Commerce, a member of the Constitutional Law Research Institute of the Beijing Law Society, and a member of the 8th CPPCC of Fengtai District. He has published two books and more than 20 professional papers. In-depth research on tax planning, enterprise capital operation, stock issuance and labor rights protection.