外文中英文翻译外文文献英文文献企业所得税税收筹划研究.DOC

Cao, H., Xu, X., Ao, G. (2009). Study on the tax planning of enterprise income tax. International Journal of Business and Management (IJBM), 5. Study on the Tax Planning of Enterprise Income Tax Hongceng Cao Xiaohui Xu College of Economics, Shenyang University Shenyang 110044, China Guojie Ao Department of Accounting and Financial Affairs, Shenyang University Shenyang 110044, China Abstract The enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions. Keywords: Enterprise income tax, Tax planning, Tax preference Comparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new ta