Tax planning is the enterprise issued by state tax law as the basis for a kind of planned behavior, this behavior is legal, mainly is the enterprise in order to reduce the tax burden, increase profits, thus the production and operation of various tax related matters for preparation and distribution, thus can reduce the taxes of the enterprise, at the same time reduce the tax risk of the enterprise, eventually improve the economic benefits of enterprises.Due to the large proportion of enterprise income tax in the total amount of tax and good planning space, a better enterprise income tax planning can improve the economic interests of enterprises, promote the development of enterprises, and improve the profits and competitiveness of enterprises.Taking lianchuang electronics co., LTD as an example, this paper studies the problems related to income tax planning and puts forward countermeasures and Suggestions, so as to provide certain reference for enterprises to improve management and economic benefits.
Key words: Enterprise income tax; high-tech enterprises; tax planning;
