The tax payment preparation (Tax Planning), after refers to the taxpayer in order to realize the tax the income maximization, in does not violate the tax law under the premise, uses preferential policy or tax law imperfect place which the tax law entrusts with, through to own management, the investment, manages finances with the assignment and so on each economic activity carries on the science, the reasonable beforehand plan and the arrangement, reduces the tax burden as far as possible, finally and brings the economic interest for the taxpayer one economical management. Along with market economy day after day mature and each legal laws and regulations daily consummation, pays taxes legally by Our country Majority Enterprises was known gradually and takes.In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal; The realization enterprise value maximization, strengthens the market competitive power, the enterprise carries on the tax payment preparation the demand to be more and more intense.The enterprise income tax took the proportion which in our country tax revenue system important categories of taxes, in which the enterprise turns in the tax revenue occupy very to be also big, thus carries on the preparation to it regarding enterprise watershed. This article introduced the overseas domestic tax payment preparation development history and the present situation, analyze Our country Enterprise the erroneous zone and the question which exists in the tax payment preparation aspect, and take new People's Republic of China Enterprise Obtained Tax law as the foundation, through enumerates the example, from the festival tax (Tax Saving), how avoids taxes two aspects to discuss carries on the preparation to the commercial department income tax.
ThenewEnterpriseIncomeTaxLawpromulgated,markingChina'staxlawsandregulationstoimprovetheprocessofgoingoutanimportantstepforward.Taxplanningforthewholesocietyisgraduallybecomingarecognizedfinancialmanagementmodel,enterprisesshouldtakefulladvantageofnewenterpriseincometaxlawandskilleduseofstatetaxpolicies,identifiedbythetaxpayers,thetaxratechanges,pre-taxdeductionsandtaxpreferentialpolicies,suchasthereasonablechoice,Sciencefortaxplanning,soastoachieveincreasedafter-taxcorporateprofits,improvingthecompetitivenessofenterprisesofpurpose
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