As we all know, through tax planning, enterprises can reduce tax burden, reduce operating costs and maximize benefits on the premise of rationality and legality.

However, there are many kinds of taxes in our country, the level of tax legislation is not high, and the tax policy changes frequently, which makes the tax planning of enterprises face more uncertainty.

This paper mainly discusses the tax planning of enterprise income tax in combination with enterprise income tax law and enterprise accounting standards.

Enterprise income tax; Taxation; Planning; The so-called tax planning in the implementation regulations, also known as tax planning, refers to the early planning of business, investment and financial management activities within the scope permitted by national tax laws and policies, so as to reduce the tax burden as much as possible and obtain tax benefits.

Therefore, tax planning is to make full use of all the benefits stipulated in the tax law and choose the best scheme among many selected tax schemes in order to maximize the overall after-tax profit.

Enterprise income tax is the main tax in China. For enterprises, there is a lot of room for tax planning. The author intends to discuss the tax planning of enterprise income tax.

I. What is corporate income tax planning? Corporate income tax is a tax that is taxed on the sales income of an enterprise after deducting costs and expenses, and the production and operation income and other income after paying circulation tax, which is closely related to the economic interests of the enterprise.

Therefore, under the premise of law, how to fully enjoy the existing tax incentives, reduce the tax burden of enterprises and increase the income of enterprises has become a serious problem for every business operator.

This is often called enterprise income tax planning.

Ii. Key points of enterprise income tax planning (1) Tax planning from cost 1. Reduce the burden of enterprise income tax by fully allocating costs and expenses.

From the perspective of cost accounting, fully sharing costs and expenses is the most fundamental means to reduce corporate tax burden.

Under a given tax rate, the amount of income tax payable by an enterprise depends on the taxable income of the enterprise.

Under the condition of fixed income, increasing the allowable deduction items as much as possible, that is, fully distributing the allowable deduction items to enterprises under the premise of complying with financial accounting standards and tax system, will inevitably greatly reduce the taxable income, ultimately reduce the income tax basis of enterprises, and achieve the purpose of reducing tax burden.

2. Select the cost allocation method.

The main expenses incurred by enterprises in production and operation include financial expenses, management expenses and operating expenses.

The amount of these expenses will directly affect the size of the cost.

Similarly, different cost allocation methods will also expand or reduce the cost of enterprises, and then affect the profit level of enterprises, so enterprises can choose favorable methods to calculate costs.

However, the expense amortization method adopted must comply with the relevant provisions of the tax law and accounting system, otherwise, the tax authorities will adjust the profits of the enterprise and collect the tax payable according to the adjusted profits.

3. Select the depreciation calculation method of fixed assets.

As an important item of cost, depreciation can offset income tax.

Article 59 of China's Regulations on the Implementation of the Enterprise Income Tax Law (hereinafter referred to as the Regulations) stipulates: "The depreciation of fixed assets calculated according to the straight-line method can be deducted before tax.

Article 60 stipulates the minimum depreciation period of fixed assets.

With the improvement of China's tax system, the space for enterprises to use depreciation method for tax planning is getting smaller and smaller.

However, Article 32 of the Enterprise Income Tax Law stipulates: "If it is really necessary to accelerate the depreciation of fixed assets of an enterprise due to technological progress and other reasons, the depreciation period may be shortened or accelerated depreciation may be adopted.

Article 98 of the Implementation Regulations stipulates that the fixed assets that can shorten the depreciation period or adopt the accelerated depreciation method include the fixed assets whose products are updated rapidly due to technological progress and the fixed assets that are in a state of strong vibration and high corrosion all the year round.

"This means that enterprises can still choose to shorten the depreciation period or adopt accelerated depreciation methods to reduce income tax expenditures and achieve tax savings within the scope permitted by the tax law, taking into account the principle of cost-effectiveness.

(2) Tax planning from the perspective of enterprise sales income If the enterprise can delay the realization of taxable income, it can reduce the taxable income in this period, thus delaying or reducing the payment of income tax.

For ordinary enterprises, the most important income is the income from selling goods, so delaying the realization of the income from selling goods is the focus of tax planning.

For goods sold by installment, the collection date agreed in the contract is the time for revenue recognition; for order sales and installment sales, revenue is recognized when the goods are delivered, and revenue is recognized when the consignor sends back the consignment note.

Enterprises can choose the above sales methods to delay the realization of sales revenue, thus delaying the payment of enterprise income tax.

(3) Make full use of preferential tax policies for tax planning. China's enterprise income tax laws stipulate various preferential tax policies, and enterprises should make full use of these policies to achieve the purpose of tax saving.

1. Increase and decrease R&D expenses.

Article 30 of the Enterprise Income Tax Law stipulates that research and development expenses incurred in developing new technologies, new products and new processes may be added and deducted when calculating taxable income.

Article 98 of the Implementation Regulations stipulates that if the research and development expenses incurred in developing new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, they shall be deducted according to 50% of the research and development expenses on the basis of actual occurrence according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.

Enterprises should separately account for R&D expenditure and other expenditures to make full use of this policy.

2. Choose employees who enjoy preferential income tax policies.

Article 30 of the Enterprise Income Tax Law stipulates that wages paid for the placement of disabled persons and other employed persons encouraged by the state may be deducted when calculating taxable income.

Article 99 of the Implementation Regulations stipulates that 100% of the salary paid to the disabled shall be deducted from the actual salary paid to the disabled.

The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Preferential Tax Policies for Promoting the Employment of Disabled Persons has made specific provisions on the placement of disabled persons: the average monthly actual placement of disabled persons accounts for less than 25% (excluding 25%) but higher than 1.5% (including 1.5%), and the actual number of disabled persons is more than 5 (including 5). You can enjoy the preferential enterprise income tax policy that the wages actually paid to the disabled can be deducted before the enterprise income tax, and the wages actually paid to the disabled can be deducted by 100%.

Therefore, enterprises should arrange the disabled reasonably, especially those enterprises that have placed a certain proportion of disabled people but have not reached 1.5%. Sometimes by adding a small number of disabled people, you can enjoy this preferential policy and achieve the purpose of saving taxes.

3. Tax credit for special equipment.

Article 34 of the Enterprise Income Tax Law stipulates that the investment amount of special equipment used for environmental protection, energy saving and water saving, safety production and so on can be subject to tax credit according to a certain proportion.

Article 100 of the implementation regulations stipulates that 10% of these special investments can be deducted from the taxable income of the enterprise in the current year; If the tax credit is insufficient in the current year, the tax credit can be carried forward in the above five tax years.

At present, the country is constantly strengthening environmental protection and governance, and enterprises are investing more and more in environmental protection. Therefore, we should make full use of this policy for tax planning.

In addition, there are many ways for enterprises to carry out tax planning. For example, when contracting, an enterprise must establish and improve a complete accounting to avoid difficulties in auditing accounts due to chaotic accounts or incomplete cost data, income vouchers and expense vouchers, and the tax authorities will verify the tax payable; For business entertainment expenses, we should strictly control the expenses used for meetings and strict procedures to avoid crowding out entertainment expenses; Foreign donation expenditure should be increased and enjoy pre-tax deduction and so on.

● Main references [1] The Fifth Session of the Tenth People's Congress. Enterprise income tax law. March 2007-16. [2] the State Council. Regulations for the implementation of the enterprise income tax law. 2007- 1 1-28.[3] Decree No.33 of the Ministry of Finance.