Abstract
The enterprise income tax occupies 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 direction, 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.
Highlights
The financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending, interior collection of enterprise, bond or stock issuance and commercial credit
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
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
Summary
The financing channels of enterprise mainly include bank loan, self-accumulation of enterprise, inter-enterprise lending, interior collection of enterprise, bond or stock issuance and commercial credit. The sequence of the tax burden from heavy to light is self-accumulation of enterprise, bank loan, inter-enterprise lending and interior collection of enterprise. The principle 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
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