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A Brief of Analysis of Enterprise Income Tax Planning

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DOI: 10.23977/acccm.2022.040210 | Downloads: 19 | Views: 272

Author(s)

Fang He 1

Affiliation(s)

1 School of Management, Liaoning Institute of Science and Technology, Benxi, 117004, China

Corresponding Author

Fang He

ABSTRACT

As one of the main taxes in our country, enterprise income tax has the characteristics of heavy tax burden and difficult to transfer, its amount directly affects the net profit of the enterprise, and is closely related to the immediate interests of the enterprise. Therefore, it has become an important problem for financial personnel to do well the enterprise income tax planning, make the best enterprise income tax planning to reduce the enterprise income tax burden, and increase the company's net profit. This paper is to design the plan of enterprise income tax from the aspects of taxpayer's identity selection, deducting items and tax preference, so as to provide ideas and references for the company's enterprise income tax planning. 

KEYWORDS

Enterprise income tax, Tax preference, Tax planning

CITE THIS PAPER

Fang He, A Brief of Analysis of Enterprise Income Tax Planning. Accounting and Corporate Management (2022) Vol. 4: 75-80. DOI: http://dx.doi.org/10.23977/acccm.2022.040210.

REFERENCES

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