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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 task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss追答
the tax planning in the main stages such as the enterprise financing, investment, management and distribution.
1. Tax planning in the stage of enterprise financing
The tax planning of the income tax in the stage of enterprise financing mainly includes the contents about the financing mode and the financing channel.
1.1 Tax planning of financing mode
The financing modes of enterprise mainly include the equity financing and liability financing, and two different financing modes will produce different tax results. Generally speaking, under the fixed tax rate level, the liability financing can produce the interest rigid cost which can be reported before tax. When the account profit is adjusted as the taxable income, the tax law allows that the interest expenditure induced by the liability can be deducted before tax in the same interest rate regulated by the Bank in the same period, which equals that the state finance assumes a quarter of interest cost fro the enterprise. The equity financing is the flexi ble cost of bonus stock which can be reported after tax. The mode that the enterprise provides bonus stock and dividend to the investors is only one item of the distraction of post-tax profit (net profit), and it must be distributed after tax. The tax saving difference between two financing modes is very obvious. In the equity structure of enterprise, the proportion of the liability equity is higher, and the saving effectof the tax cost is more significant. So under the prem ise that the rate of or return on inv estment is higher than the liability
cost rate, enhancing the proportion of liability financing will bring extra economic benefits for the owner of the enterprise, and finally increase the value of the enterprise. But we should also pay attention to that will increase the financial risk of the enterprise, and excessive liability will even induce the ab normality of the enterprise equity structure, and the liability crisis will make the financial status of the enterprise fall into collapse. Therefore, before the enterprise makes the tax planning of financing mode, it must ensure that the equity structure is in the critical risk range.
1.2 Tax planning of enterprise financing channel
The financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending interior collection of en terprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interio collection of enterprise. The prin ciple of tax planning of financing channel is that under the premise that the equity structure is to select the channel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.
2. Tax planning in the investment stage of enterprise
For the tax planning in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.
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采纳马上发
企业所得税的税收空间很大，在企业的纳税额中占有很大的比重。本文主要讨论在新企业所得税法颁布的背景下，如何运用税收筹划，减少企业的税收负担，并实现企业经济利益最大化。本文通过主要研究税收融资在企业融资选择的融资模式和融资渠道的确认阶段，并提出企业应选择负债融三个方面资模式，最大程度地防范在股权结构关键的税收风险。从正确选择投资方向，确认正确的企业组织形式和选择节税投资主体这三个方面，研究了税收筹划阶段的企业的投资，同时也从收入及支出扣除的税务规划这两个方面分析，认为税收筹划在企业经营成果的分配阶段中，应利用合理的税收，以弥补国内投资利益亏损，并在低税率地区实施利润分配策略。针对以上几个方面，本文都提出了相关的新的理论观点。
关键字：企业所得税；税收筹划；税收优惠
与旧企业所得税法相对比，新的企业所得税法对企业所得税的税务规划提出了新的任务，同时在许多方面也进行了重新修订，如纳税人、税前扣除税收优惠等方面。在新的企业所得税的背景下，我们将主要讨论研究企业所得税税收筹划的的各个主要阶段，如企业融资、投资、管理、分配阶段。
1.融资阶段的税收筹划
企业融资阶段的所得税税收筹划的内容主要包括了融资的融资模式和融资渠道。
1.1税收筹划的融资方式
企业的融资方式主要包括股权融资和债务融资，是两种不同的融资模式将产生不同的税收结果。一般来说，在固定的税率水平下，负债融资产生的利息成本的刚性可以在税收前确认。在同一时期，由银行同意监管的相同的利率水平下，帐户盈利税法允许在计算应纳税所得额时，因调整而引起的债务可以在税前扣除利息开支，这就相当于国家财政认为各季度的利息来自于企业本身。股本融资是税收弹性成本，它可以在报税后确认。企业提供奖金、股票和股息，分配给投资者时只有一个项目，那就是税后利润（净利润），它必须税后分配。两种融资模式的之间的节税差异是非常明显的。企业的股权结构，负债权益比例较高，并且税收成本的节能效果更加显着。在投资回报率高于负债成本率，提高负债融资的比例的前提下，会给企业的所有者带来额外的经济利益，最终提高企业价值。但是我们也应该注意到，过度的负债会增加企业的财务风险，会诱发企业的股权结构异常，负债危机将导致企业的财务状
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追答马上发
