CN115984015A

CN115984015A - Tax planning method and system for enterprise income tax

Info

Publication number: CN115984015A
Application number: CN202211734084.2A
Authority: CN
Inventors: 黄河滢; 杨艳红; 余彦
Original assignee: Aisino Software Technology Co ltd
Current assignee: Aisino Software Technology Co ltd
Priority date: 2022-12-30
Filing date: 2022-12-30
Publication date: 2023-04-18

Abstract

The invention discloses a tax planning method and a system for enterprise income tax, which comprises the following steps: determining the type of the obtained tax planning scheme of the enterprise, and acquiring data based on the type of the obtained tax planning scheme of the enterprise to obtain analysis data; for any type of enterprise income tax planning scheme, establishing a tax planning mathematical model of a tax planning scene based on a logical relationship between the analysis data and the enterprise income tax planning scheme; inputting the analysis data into different types of tax-raising mathematical models, and carrying out measurement and calculation on the tax-raising mathematical models; and obtaining the planning results corresponding to various planning schemes, and carrying out optimal planning result output by comprehensively selecting different planning models by enterprises. The method can help enterprises to plan and arrange tax-related activities such as enterprise investment, operation and the like in advance according to the tax environment on the premise of complying with tax laws and before tax payment behaviors occur, so that tax burden is reasonably reduced, fund time value is obtained, and enterprise tax-related risks are reduced.

Description

Tax planning method and system for enterprise income tax

Technical Field

The invention relates to the technical field of enterprise tax informatization, in particular to a tax planning method and a tax planning system for enterprise income tax.

Background

In the fourth period of the gold tax, a smart tax system is built, the quality and the effect of accurate supervision are improved, the intelligent collection of 'one-house' is promoted, the dynamic supervision system of 'credit + risk' is optimized, and the risk management mechanism of accurate identification, classification response and collection interaction is perfected. The construction of the gold tax in the fourth period puts higher requirements on the enterprise tax management level.

With the gradual maturity of market subject in China, tax payment has become an important cost expenditure of enterprises, china is a country with both circulation tax and income tax, the tax payment burden of enterprises is heavier, enterprises pay more and more attention to the tax payment problem, and the attention is paid to how to reasonably and legally save tax payment, so as to reduce the economic burden of enterprises and improve the economic benefit of enterprises.

Disclosure of Invention

The invention provides a tax planning method and system for income tax of an enterprise, which are used for solving the problem of how to help the enterprise to plan tax-related activities in advance.

In order to solve the above problems, according to an aspect of the present invention, there is provided a method for tax planning of taxes earned by an enterprise, the method including:

determining the type of the obtained tax planning scheme of the enterprise, and acquiring data based on the type of the obtained tax planning scheme of the enterprise to obtain analysis data;

for any type of enterprise income tax planning scheme, establishing a tax planning mathematical model of a tax planning scene based on a logical relationship between the analysis data and the enterprise income tax planning scheme;

inputting the analysis data into different types of tax-raising mathematical models, and carrying out measurement and calculation on the tax-raising mathematical models;

and obtaining the planning results corresponding to various planning schemes, and carrying out optimal planning result output by comprehensively selecting different planning models by enterprises.

Preferably, the types of the tax planning schemes obtained by the enterprise include: tax preparation for tax rate, tax preparation for stock pricing, tax preparation for accelerated depreciation, and tax preparation for public welfare donations.

Preferably, wherein said analyzing data comprises: enterprise tax registration information data, enterprise tax payment type, enterprise type, number of persons engaged, total amount of assets, annual tax due amount of the enterprise, fixed asset calculation depreciation data, inventory entry/exit record data, donation data, enterprise income tax and enterprise subject balance data.

Preferably, the establishing a tax preparation mathematical model of the tax preparation scene includes:

establishing a tax planning scheme of tax rate according to the type of the enterprise, the annual tax amount and the total amount of assets so as to determine whether the enterprise is a small micro-profit enterprise;

according to the commodity warehousing data, the commodity ex-warehousing data and the inventory settlement data of the enterprise, setting tax planning scheme modeling rules for stock pricing according to different preset algorithms to calculate stock cost, comparing the difference of the stock cost with the stock pricing rules executed by the enterprise in the current year, and establishing a tax planning scheme for stock pricing;

according to the original value and the residual value of the fixed asset and the reference depreciation age limit, setting a modeling rule of a tax planning scheme for accelerating depreciation according to a preset accelerated depreciation method to calculate the depreciation amount of equipment every year and establish the tax planning scheme for accelerating depreciation;

calculating according to the annual total profit amount, the total donation amount and the historical annual deductible donation amount of the enterprise, and according to the donation amount which can be deducted in the current year of the enterprise = the annual total profit amount of the enterprise 12%, the deducible donation amount in the subsequent year = the enterprise donation amount-the deducible donation amount in the previous year-the deducible donation amount in the current year of the enterprise, and establishing a tax planning scheme for public welfare donation.

Preferably, the inputting the analysis data into different types of tax planning mathematical models to perform the calculation of the tax planning mathematical models comprises:

the small micro-profit enterprise preferential tax planning scheme models and inputs annual tax payment amount and enterprise type data, determines whether the small micro-profit enterprise is, and calculates preferential tax payment amount of the small micro-profit enterprise;

modeling a tax planning scheme for stock valuation, inputting warehousing data, ex-warehouse data and balance data of enterprise commodities, calculating the stock cost of the enterprise commodities by combining with a stock valuation method selected in the modeling, and comparing the calculated result with a currently selected stock valuation method to select a valuation method with high stock cost;

modeling a tax planning scheme for accelerated depreciation, inputting the original value, residual value and reference depreciation age limit of the fixed asset, calculating the depreciation amount of equipment of the fixed asset every year, measuring and calculating results by using each accelerated depreciation method, and selecting the accelerated depreciation method with the largest depreciation amount in the current year;

and modeling the tax planning scheme of the public welfare donation, inputting the annual profit total amount and the donation amount of the enterprise, and calculating the donation amount which can be deducted by the enterprise in the current year.

According to another aspect of the present invention, there is provided a tax preparation system for an enterprise income tax, the system comprising:

the data acquisition unit is used for determining the type of the obtained tax planning scheme of the enterprise, acquiring data based on the type of the obtained tax planning scheme of the enterprise and acquiring analysis data;

the model establishing unit is used for establishing a tax planning mathematical model of a tax planning scene for any type of enterprise income tax planning scheme based on the logical relationship between the analysis data and the enterprise income tax planning scheme;

the measuring and calculating unit is used for inputting the analysis data into different types of tax-raising mathematical models and measuring and calculating the tax-raising mathematical models;

and the optimal planning result output unit is used for acquiring planning results corresponding to various planning schemes, and the enterprise comprehensively selects different planning models to output the optimal planning result.

Preferably, the types of the tax planning schemes obtained by the enterprise include: tax planning for tax rate, tax planning for inventory pricing, tax planning for accelerated depreciation, and tax planning for public interest donations.

Preferably, the model establishing unit establishes a tax planning mathematical model of a tax planning scene, including:

calculating the depreciation amount of equipment per year according to the original value and residual value of the fixed asset and the reference depreciation age limit and a preset model establishing rule of a tax preparation scheme for accelerating depreciation, and establishing the tax preparation scheme for accelerating depreciation;

and calculating according to the total annual profit amount, the total donation amount and the historical annual deducible donation amount of the enterprise, wherein the total donation amount deducible in the current year of the enterprise = 12% of the annual profit amount of the enterprise, the subsequent annual deducible donation amount = the enterprise donation amount-the previous annual deducible donation amount-the annual deducible donation amount of the enterprise, and establishing a tax planning scheme for the public benefit donation.

Preferably, the calculation unit inputs the analysis data into different types of tax planning mathematical models to perform calculation of the tax planning mathematical models, and includes:

modeling a tax planning scheme for accelerated depreciation, inputting an original value, a residual value and a reference depreciation age limit of a fixed asset, calculating the depreciation amount of equipment per year, measuring and calculating results by each accelerated depreciation method, and selecting the accelerated depreciation method with the largest depreciation amount in the current year;

The invention provides a tax planning method and a system for enterprise income tax, which comprises the following steps: determining the type of the obtained tax planning scheme of the enterprise, and acquiring data based on the type of the obtained tax planning scheme of the enterprise to obtain analysis data; for any type of enterprise income tax planning scheme, establishing a tax planning mathematical model of a tax planning scene based on a logical relationship between the analysis data and the enterprise income tax planning scheme; inputting the analysis data into different types of tax-raising mathematical models, and carrying out measurement and calculation on the tax-raising mathematical models; and obtaining the planning results corresponding to various planning schemes, and carrying out optimal planning result output by comprehensively selecting different planning models by enterprises. According to the method, a planning model is established for each tax planning scene of the tax obtained by the enterprise, planning results are output, and the enterprise can be helped to plan and arrange tax-related activities such as enterprise investment, operation and the like in advance according to the tax environment on the premise of complying with tax laws, before tax payment behaviors occur, so that tax burden is reasonably reduced, fund time value is obtained, and tax-related risks of the enterprise are reduced.

Drawings

Exemplary embodiments of the invention may be more completely understood in consideration of the following drawings:

FIG. 1 is a flow diagram of a method 100 for tax preparation of enterprise taxes according to an embodiment of the invention;

fig. 2 is a schematic diagram of a tax preparation system 200 for enterprise tax preparation according to an embodiment of the present invention.

Detailed Description

Example embodiments of the present invention will now be described with reference to the accompanying drawings, however, the invention may be embodied in many different forms and should not be construed as limited to the embodiments set forth herein, which are provided for a complete and complete disclosure of the invention and to fully convey the scope of the invention to those skilled in the art. The terminology used in the exemplary embodiments illustrated in the accompanying drawings is not intended to be limiting of the invention. In the drawings, the same units/elements are denoted by the same reference numerals.

Unless otherwise defined, terms (including technical and scientific terms) used herein have the same meaning as commonly understood by one of ordinary skill in the art to which this invention belongs. Further, it will be understood that terms, such as those defined in commonly used dictionaries, should be interpreted as having a meaning that is consistent with their meaning in the context of the relevant art and will not be interpreted in an idealized or overly formal sense.

FIG. 1 is a flow diagram of a method 100 for tax preparation of enterprise taxes, according to an embodiment of the invention. As shown in fig. 1, the tax planning method for the obtained tax of the enterprise according to the embodiment of the present invention establishes a planning model for each tax planning scene of the obtained tax of the enterprise, outputs a planning result, and helps the enterprise plan and arrange tax-related activities such as enterprise investment, operation and the like in advance according to the tax environment before tax payment behavior occurs on the premise of complying with tax laws, thereby reasonably reducing tax burden, obtaining fund time value, and reducing tax-related risk of the enterprise. The method 100 for planning tax of enterprise income tax provided by the embodiment of the invention starts from step 101, and determines the type of a tax planning scheme obtained by an enterprise in step 101, and performs data acquisition based on the type of the tax planning scheme obtained by the enterprise to obtain analysis data.

In the invention, the tax planning schemes obtained by the enterprises are classified, and the types of the tax planning schemes obtained by the enterprises commonly used by the enterprises are set. The enterprise tax planning scenes which are commonly used by the enterprise are classified, and the enterprise can set a plurality of planning scenes according to the self-operation condition.

And (4) preparing collected data for classifying all the obtained tax planning schemes of the enterprises, and acquiring detail record data from data such as enterprise tax registration information, financial accounts, business accounts, inventory accounts, asset accounts and the like.

In the invention, the classification of the tax planning schemes obtained by the enterprise is set as follows: the method is mainly designed and explained aiming at the common planning scene of the taxes obtained by 4 enterprises, and supports the subsequent personalized scheme classification expansion. The method comprises the following steps: 1) Tax planning of tax rate (small micro profit enterprise benefit); 2) Tax planning for inventory pricing; 3) Accelerating depreciation tax planning; 4) Tax planning for public welfare donations. 5) Classifying the user-defined planning scheme; the tax planning scheme and the tax planning scene obtained by the enterprise are different along with the business of the enterprise, and the business planning directions are possibly different.

In the invention, the preparation of collecting data is carried out on the classification of tax planning schemes obtained by all enterprises, basic data sources required by analysis are combed one by one based on the classification of the tax planning schemes, and the data collection of the planning schemes comprises the following steps: enterprise tax registration information data, enterprise tax type (general taxpayers and small-scale taxpayers), enterprise type, the number of workers, total amount of assets, annual tax payment amount of enterprises, fixed asset calculation depreciation data, stock in/out recording data, donation data, enterprise income tax burden, enterprise subject balance data and the like.

At step 102, for any type of enterprise income tax planning scenario, a tax planning mathematical model of a tax planning scenario is established based on a logical relationship between the analysis data and the enterprise income tax planning scenario.

In the invention, the modeling of the project plan of different classifications comprises the following steps:

(1) Tax planning scheme (small micro profit enterprise preferential) modeling of tax rate

According to the acquired basic data information: enterprise tax registration information data, annual taxation income amount of an enterprise, enterprise taxation type (general taxpayers and small-scale taxpayers), enterprise type, working population and total amount of assets. And (3) modeling algorithm: and determining whether the enterprise is a small micro-profit enterprise or not according to the enterprise type (industrial enterprise/other enterprises), annual tax amount and total asset amount.

The criteria for qualification are:

(1) the enterprise type is an industrial enterprise, the annual tax payment amount is not more than 30 ten thousand yuan, the working population is not more than 100 persons, and the total asset amount is not more than 3000 ten thousand yuan;

(2) the enterprise type is other enterprises, the annual tax payment amount is not more than 30 ten thousand yuan, the working population is not more than 80 people, and the total amount of the assets is not more than 1000 ten thousand yuan. And determining the small micro-profit enterprises according with the conditions.

Setting a model for modeling rule calculation of a preferential tax planning scheme of a small-sized micro-profit enterprise: the tax amount after the discount is collected = 50% of the amount obtained by tax collection every year, and the tax amount after the discount is collected = 25% of the amount obtained by tax collection every year.

Modeling tax staging schemes for inventory pricing

According to the acquired basic data information: enterprise commodity warehousing data, ex-warehouse data, balance data (quantity, unit price, amount) and the like. And (3) modeling algorithm: the inventory cost is calculated according to the modeling rule of the tax planning scheme for setting inventory pricing by a first-in first-out method, a weighted average method, a moving average method, an individual pricing method and the like, and the inventory cost is compared with the inventory pricing rule executed by the enterprise in the current year.

If the enterprise is in the tax exemption period, the more profit the enterprise obtains, the more tax exemption the enterprise enjoys, and at this time, the enterprise can reduce the cost and expense in the current period by selecting a favorable inventory pricing method, so that the current profit is maximized; if the enterprise is in the normal tax collection period, the more profit the enterprise obtains, the larger the tax paid, at this time, the enterprise can increase the cost and expense in the current period by selecting the favorable inventory pricing method, so as to minimize the current profit, thereby reducing the tax due to be paid in the current period.

Generally, in the period of falling of the price of the material, the cost of the material is high by adopting a first-in first-out rule, the tax base of tax payment in the period is small, and the tax burden of enterprises is low; in the period of rising material price, the cost of the current inventory of the enterprise is increased by adopting a weighted average method, so that the tax deduction amount of the enterprise is increased, and the tax burden of the enterprise is reduced. Enterprises can flexibly use the method according to actual needs.

Modeling of tax planning scheme for accelerating depreciation

According to the acquired basic data information: fixed asset original value, residual value, benchmark depreciation age limit, etc. And (3) modeling algorithm: and setting a tax project planning modeling rule for accelerating depreciation according to an accelerated depreciation method such as a double balance subtraction method or a total annual sum method and the like to calculate the depreciation amount of the equipment each year.

The minimum age for fixed asset calculation depreciation is as follows: the houses and buildings are 20 years old; airplanes, trains, ships, machines, machinery, and other production equipment were for 10 years; appliances, tools, furniture, etc. related to production and operation activities are for 5 years; transportation means except for airplanes, trains and ships are 4 years; the electronic device was 3 years old.

The fixed assets of the enterprise can be depreciated by adopting a reference depreciation age limit or an accelerated depreciation method, although the depreciation total amount finally extracted by the two schemes is the same, and the obtained tax amount finally influenced by the same equipment is also the same, the expenditure occupation of the obtained tax amount of the early enterprise is reduced by adopting the accelerated depreciation method, the early capital pressure is relieved, the interest of a certain period of interest loan for the company is strived from the view of the currency time value, and the effect of delaying the tax payment period of the obtained tax of the enterprise is achieved.

(4) Modeling of tax planning scheme for public welfare donations

According to the acquired basic data information: the annual profit sum of the enterprise, the donation amount, the deducible donation amount of the previous year and the like. And (3) modeling algorithm: the amount of donation that the enterprise can deduct in the current year = total annual profit sum of the enterprise 12%, the amount of donation that can be deducted in the following years = amount of donation of the enterprise-amount of donation that can be deducted in the previous year-amount of donation that the enterprise can deduct in the current year. I F (the donation amount can be deducted <0 in the following years) the donation amount can be deducted =0 in the following years.

The public welfare donation expenditure of the enterprise is granted to be deducted when the income amount due to tax is calculated in the part within 12% of the total annual profit amount; the part exceeding 12% of the annual profit total is deducted when calculating the taxable income amount within three years after the grant of the balance. The donation which can be deducted before tax is the donation of the public utility of the people government and departments of the enterprises passing through the public welfare social group or county level or above. The donations directly made by the enterprise and donations of non-public interest must not be deducted before tax.

The enterprise donation can be donated through a public welfare social group or a people government and a department thereof above the county level, so that the amount obtained by tax payment can be deducted when calculating; for the donations which exceed the annual profit total by more than 12%, annual donation can be carried out in a year-by-year manner, the part which cannot be deducted before tax in the year can not be paid first, and the part can be deducted when the part can be deducted in the next year.

In step 103, the analysis data is input into different types of tax financing mathematical models, and the tax financing mathematical models are measured and calculated.

In the invention, data collected for classification schemes are input to measure and calculate different classification project models, which comprises the following steps: and the small micro-profit enterprise preferential tax planning scheme models and inputs data such as annual tax amount and enterprise type, determines whether the small micro-profit enterprise is the small micro-profit enterprise, and calculates the preferential tax amount of the small micro-profit enterprise. The tax planning scheme for stock pricing models and inputs data such as enterprise commodity warehousing data, ex-warehouse data, settlement data and the like, the stock cost is calculated by combining the stock pricing method selected in modeling, and the pricing method with high stock cost is selected by comparing with the currently selected stock pricing method calculation result. And modeling a tax planning scheme for accelerated depreciation, inputting the original value, the residual value, the reference depreciation age limit and the like of the fixed asset, calculating the depreciation amount of equipment per year, calculating results by each accelerated depreciation method, and selecting the accelerated depreciation method with the largest depreciation amount in the current year. And modeling the tax planning scheme of the public welfare donation, inputting the annual profit total amount, the donation amount and the like of the enterprise, and calculating the donation amount which can be deducted by the enterprise in the current year.

In step 104, the planning results corresponding to the various planning schemes are obtained, and the enterprise comprehensively selects different planning models to output the optimal planning result.

And finally, calculating the tax preferential amount according to the planning scheme and outputting a calculation result of the selected tax planning scheme.

The invention relates to a method and a system for planning tax and tax obtained by an enterprise, which comprises the steps of classifying and listing tax planning schemes obtained by the enterprise; preparing collected data for classifying the tax planning schemes obtained by all enterprises; modeling planning schemes of different classifications; inputting data collected for the classification schemes to measure and calculate different classification project scheme models; and outputting the planning results of various planning schemes. By the method and the system for planning the tax obtained by the enterprise, the enterprise is helped to plan tax-related activities in advance, the tax burden is reasonably reduced, and the fund time value is obtained. The key points are as follows: the method not only comprises a general planning scheme and a general model, but also can design a new planning scheme and a new model according to policy change or actual conditions of enterprises. Different project plans need different data preparation and data collection sources need to be sorted and summarized. The user can calculate and obtain a comprehensive planning scheme result according to different selected planning schemes, and comprehensively selects an optimal planning scheme.

By utilizing the invention, enterprises can obtain tax planning results suitable for the enterprises, and the most direct effect is that the tax burden of the enterprises can be reduced and the tax burden can be reduced. The method comprises two layers of meanings, namely, the amount of taxes to be paid of an enterprise is absolutely reduced, the taxes burden of the enterprise is relatively reduced, and the lowest taxes burden is the basis and the premise of maximizing profits after taxes.

According to the invention, through various planning schemes, an enterprise carries out measurement and calculation, an optimal planning scheme is evaluated, the tax burden of the enterprise is effectively reduced in compliance, the time value of tax management is reasonably planned, the obtained tax planning of the enterprise is effectively supported, the tax involvement risk of the enterprise is controlled, and unnecessary economic loss and reputation loss are avoided.

Fig. 2 is a schematic diagram of a tax preparation system 200 for enterprise tax preparation according to an embodiment of the present invention. As shown in fig. 2, the tax preparation system 200 for enterprise income tax according to the embodiment of the present invention includes: the system comprises a data acquisition unit 201, a model establishing unit 202, a measuring and calculating unit 203 and an optimal planning result output unit 204.

Preferably, the data obtaining unit 201 is configured to determine a type of the tax planning scheme obtained by the enterprise, and perform data acquisition based on the type of the tax planning scheme obtained by the enterprise to obtain analysis data.

Preferably, the model establishing unit 202 is configured to establish a tax planning mathematical model of a tax planning scenario based on a logical relationship between the analysis data and the enterprise income tax planning scheme for any type of enterprise income tax planning scheme.

Preferably, the model establishing unit 202 establishes a tax planning mathematical model of a tax planning scene, including:

Preferably, the calculating unit 203 is configured to input the analysis data into different types of tax planning mathematical models to perform calculation of the tax planning mathematical models.

the tax planning scheme of the stock pricing models and inputs the commodity warehousing data, the ex-warehouse data and the balance data of the enterprise, combines the stock pricing method selected in the modeling to calculate the stock cost, and selects the pricing method with large stock cost compared with the currently selected stock pricing method measuring and calculating result;

Preferably, the optimal planning result output unit 204 is configured to obtain planning results corresponding to various planning schemes, and an enterprise comprehensively selects different planning models to output an optimal planning result.

The tax planning system 200 of the enterprise income tax according to the embodiment of the present invention corresponds to the tax planning method 100 of the enterprise income tax according to another embodiment of the present invention, and will not be described herein again.

The invention has been described with reference to a few embodiments. However, other embodiments of the invention than the one disclosed above are equally possible within the scope of the invention, as would be apparent to a person skilled in the art from the appended patent claims.

Generally, all terms used in the claims are to be interpreted according to their ordinary meaning in the technical field, unless explicitly defined otherwise herein. All references to "a/an/the [ device, component, etc ]" are to be interpreted openly as referring to at least one instance of said device, component, etc., unless explicitly stated otherwise. The steps of any method disclosed herein do not have to be performed in the exact order disclosed, unless explicitly stated.

As will be appreciated by one skilled in the art, embodiments of the present invention may be provided as a method, system, or computer program product. Accordingly, the present invention may take the form of an entirely hardware embodiment, an entirely software embodiment or an embodiment combining software and hardware aspects. Furthermore, the present invention may take the form of a computer program product embodied on one or more computer-usable storage media (including, but not limited to, disk storage, CD-ROM, optical storage, and the like) having computer-usable program code embodied therein.

The present invention is described with reference to flowchart illustrations and/or block diagrams of methods, apparatus (systems), and computer program products according to embodiments of the invention. It will be understood that each flow and/or block of the flow diagrams and/or block diagrams, and combinations of flows and/or blocks in the flow diagrams and/or block diagrams, can be implemented by computer program instructions. These computer program instructions may be provided to a processor of a general purpose computer, special purpose computer, embedded processor, or other programmable data processing apparatus to produce a machine, such that the instructions, which execute via the processor of the computer or other programmable data processing apparatus, create means for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be stored in a computer-readable memory that can direct a computer or other programmable data processing apparatus to function in a particular manner, such that the instructions stored in the computer-readable memory produce an article of manufacture including instruction means which implement the function specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be loaded onto a computer or other programmable data processing apparatus to cause a series of operational steps to be performed on the computer or other programmable apparatus to produce a computer implemented process such that the instructions which execute on the computer or other programmable apparatus provide steps for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

Finally, it should be noted that: although the present invention has been described in detail with reference to the above embodiments, it should be understood by those skilled in the art that: modifications and equivalents may be made to the embodiments of the invention without departing from the spirit and scope of the invention, which is to be covered by the claims.

Claims

1. A method for tax preparation of a tax due to an enterprise, the method comprising:

2. The method of claim 1, wherein the type of enterprise income tax planning program comprises: tax preparation for tax rate, tax preparation for stock pricing, tax preparation for accelerated depreciation, and tax preparation for public welfare donations.

3. The method of claim 1, wherein analyzing the data comprises: enterprise tax registration information data, enterprise tax payment type, enterprise type, number of persons engaged, total amount of assets, annual tax due amount of the enterprise, fixed asset calculation depreciation data, inventory entry/exit record data, donation data, enterprise income tax and enterprise subject balance data.

4. The method of claim 1, wherein establishing a tax staging mathematical model of a tax staging scenario comprises:

5. The method of claim 1, wherein inputting the analytical data into different types of tax-financing mathematical models to perform calculations of the tax-financing mathematical models comprises:

6. A tax preparation system for an enterprise income tax, the system comprising:

and the optimal planning result output unit is used for obtaining planning results corresponding to various planning schemes, and the enterprise comprehensively selects different planning models to output the optimal planning result.

7. The system of claim 6, wherein the types of tax preparation plans obtained by the enterprise comprise: tax planning for tax rate, tax planning for inventory pricing, tax planning for accelerated depreciation, and tax planning for public interest donations.

8. The system of claim 6, wherein analyzing the data comprises: enterprise tax registration information data, enterprise tax type, enterprise type, number of employees, total amount of assets, annual amount of taxes acquired by the enterprise, fixed asset calculation depreciation data, inventory entry/exit record data, donation data, enterprise income tax balance data, and enterprise subject balance data.

9. The system of claim 6, wherein the model building unit builds a tax planning mathematical model of a tax planning scenario, comprising:

establishing a tax planning scheme of tax rate according to the enterprise type, annual tax amount and total asset amount to determine whether the enterprise is a small micro-profit enterprise;

according to the commodity warehousing data, the commodity ex-warehouse data and the balance data of the enterprise, setting tax planning scheme modeling rules of inventory pricing according to different preset algorithms to calculate inventory cost, comparing the difference of the inventory cost with the inventory pricing rules of the enterprise in the current year, and establishing a tax planning scheme of inventory pricing;

10. The system of claim 6, wherein the meter unit inputs the analysis data into different types of tax-financing mathematical models to perform the meter of the tax-financing mathematical models, comprising: