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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[2] Jingchao Chan. Study on Enterprise Income Tax Planning for Small and Medium-sized enterprises. Economic Outlook Around Bohai Sea. 2022, (01): 162-164.  
[3] Yanhua Xu. Discussion on the Tax Planning of Enterprise Income Tax. Industrial Innovation Research. 2021, (20): 115-117. 
[4] Yimeng Jia. Thoughts on the Tax Planning of Enterprise Income Tax. National Circulation Economy. 2021, (30): 175-177.
[5] Tingting Ma. Analysis on the Tax Planning of Enterprise Income Tax of Small and Medium-sized High-tech Enterprises. Taxes. 2021, 15(26): 43-44. 
[6]Yun Bai. Analysis on the Tax Planning of Enterprise Income Tax of High-tech Enterprises. Economic Outlook around Bohai Sea. 2021, (07): 29-30.  
[7] Yanmei Liao. Analysis on the Application of Accounting Policy Choice in Enterprise Income Tax Planning. Accounting Studies. 2020, (14): 214-215.
[8] Jiaxin Chan. An Analysis of Tax Planning of Enterprise Income Tax. China Storage & Transportation. 2021, (09): 148-149. 
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