Enterprise income tax is one of the taxes that enterprises must pay, but many people know that the tax burden of enterprises is relatively heavy, so they hope to reduce taxes and fees through planning. So, do you know the accounting planning process of enterprise income tax? The following network xiaobian answers for you, hoping to help you. What is the accounting planning process of enterprise income tax? 1. Choose taxes with large tax planning space, and choose taxes that have great influence on decision-making as the focus of tax planning; Choose taxes with high tax flexibility as the focus of tax planning. The greater the tax flexibility, the greater the potential of tax planning. 2. Conforming to preferential tax policies Generally, when designing taxes, there are preferential tax clauses. If enterprises make full use of preferential tax terms, they can enjoy preferential tax saving. 3. Before making tax planning, enterprises should first consider whether they can avoid becoming taxpayers if they want to change the composition of taxpayers. For example, under the Provisional Regulations on Value-added Tax and Business Tax, which came into effect in 1994, enterprises prefer to be business tax taxpayers rather than VAT taxpayers, and prefer to be general VAT taxpayers rather than small-scale VAT taxpayers. As the overall tax burden of business tax is lighter than that of value-added tax, the overall tax burden of general value-added tax payers is lighter than that of small-scale value-added tax payers. 4. The basic factors that affect the tax payable There are two factors that affect the tax payable: the tax basis and the tax rate. Tax planning is nothing more than starting from these two factors. For example, the tax basis of enterprise income tax is taxable income, and the tax law stipulates that enterprise taxable income = total income-allowable deduction of project amount, which stipulates complex tax increase or decrease projects in the specific calculation process. Therefore, enterprises have certain tax planning space. 5. Pay attention to financial management. There is tax planning to be done in the process of enterprise financial management. For example, according to the provisions of the tax law, debt interest is used as a deduction of income tax and enjoys preferential income tax, while dividend payment can only be distributed in the after-tax profits of enterprises, so debt capital planning has the advantage of tax saving. The basic principle of tax planning tax planning refers to the taxpayer's handling of finance and operation with the lowest tax burden when there are various tax payment schemes on the basis of fully understanding and mastering tax policies and regulations. Organizations and transactions are complicated planning activities, so to do a good job in tax planning activities, we must follow the following basic principles: (1) the principle of legality. Enterprises need to abide by the laws and regulations of the state when making tax planning. (2) the principle of planning. Planning means planning, designing and arranging in advance. (3) The principle of consideration. We should not only consider tax planning in the overall operation, but also focus on the overall interests of enterprises. (4) the purpose principle. Tax planning is to achieve three purposes at the same time: First, absolutely reduce the tax burden. The second is to relatively reduce the tax burden. The third is to delay paying taxes. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe everyone has a general understanding of this through the above knowledge. If you encounter more complicated legal problems, please visit the website for online lawyer consultation.