Scientific Development Research

This article takes H Company as the research object and conducts an in-depth analysis of the current situation of enterprise tax management based on the theory of corporate income tax planning. It is found that H Company has not fully utilized policy incentives in the depreciation of fixed assets, and the deduction of business entertainment expenses exceeding the limit has caused tax adjustments. The unreasonable capital structure has weakened the tax shield effect, making the enterprise face a high tax burden. In response to these unfavorable situations, this article proposes improvement methods such as optimizing the depreciation method of fixed assets, reasonably controlling business entertainment expenses, and adjusting capital structure. The research aims to reduce H Company's corporate income tax burden, improve the efficiency and risk prevention ability of tax management, and enhance the company's market competitiveness and sustainable development level. This study not only provides a clear tax planning optimization path for H Company, but also provides a reference model and theoretical support for the tax management practice of peer enterprises, which has strong practical guidance significance.

Corporate income tax; Tax planning; Preferential tax policy