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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Tax Planning of Small and Micro Enterprises Income Tax from the Perspective of Financial Management

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DOI: 10.25236/ssah.2018.175

Author(s)

Li XueTing, Yuan Yuan, Zhang Rui

Corresponding Author

Li XueTing

Abstract

With the implementation of the new tax law and the change of ideas and methods, the scientific and rational development of enterprise income tax planning has become a hot issue for the enterprises and tax workers to study and pay attention to. On the basis of a comprehensive introduction of the concept and basic principles of tax planning, this paper analyzes and expounds the main strategies and methods of tax planning for enterprise income tax under the new tax law.

Keywords

Financial management, small and micro enterprises, tax planning, enterprise income tax.