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1、StudyontheTaxPlanningofEnterpriseIncomeTaxVogtWollenE-mail:chc0910@yahoo.comDepartmentofAccountingandFinancialAffairs,WashingtonUniversityTel:86-24-8168-1354E-mail:agjie@126.comAbstractTheenterpriseincometaxoccupiesveryimportantstatusinthetaxpayingofent
2、erprise,andithaslargespaceoftaxplanning.Underthebackgroundthatthenewenterpriseincometaxlawwasissued,wediscussedtheproblemhowtousetaxplanningtoreducethetaxburdenofenterpriseandrealizethemaximizationofthetotalprofitfortheenterprise.Inthisarticle,westudied
3、thetaxfinancinginthestageofenterprisefinancingfromtheselectionoffinancingmodeandtheconfirmationoffinancingchannel,andputforwardthattheenterpriseshouldselecttheliabilityfinancingmodetothelargestextentinthecriticalriskrangeofequitystructure.Westudiedtheta
4、xplanninginthestageofinvestmentofenterprisefromthreeaspectsincludingcorrectlyselectingtheinvestmentdirection,confirmingproperenterpriseorganizationformandselectingtaxsavinginvestmentsubject.Westudiedthetaxplanningfromtwoaspectssuchasincomeandchargededuc
5、tion.Westudiedthetaxplanninginthedistributionstageofenterprisemanagementresultfromfirstutilizingtaxableincometocompensatetheloss,thelossrecoveringsequenceofdomesticinvestmentprofitreturnandtheprofitdistributionstrategyinthelowtaxregion.Foraboveaspects,w
6、eallputforwardourownnewtheoreticalopinions.Keywords:Enterpriseincometax,Taxplanning,TaxpreferenceComparingwiththeoldenterpriseincomelaw,thenewenterpriseincomelawchangedinmanyaspectssuchasthetaxpayer,thepre-taxdeduction,andthetaxpreference,whichputforwar
7、dnewtaskforthetaxplanningoftheenterpriseincometax.Underthebackgroundofnewenterpriseincometax,wewilldiscussthetaxplanninginthemainstagessuchastheenterprisefinancing,investment,managementanddistribution.1.TaxplanninginthestageofenterprisefinancingThetaxpl
8、anningoftheincometaxinthestageofenterprisefinancingmainlyincludesthecontentsaboutthefinancingmodeandthefinancingchannel.1.1TaxplanningoffinancingmodeThefinancingmodesofenterprisemainlyincludetheequityfinancingandliabilityfinancin
