The Research On Business Taxation Planning

The traditional approach on business taxation planning has been either focusing on a single specific tax or focusing on certain economic activities in a narrow regional setting. This narrow approach of taxation planning can no longer provide efficient taxation management in today's economic environment where businesses operate across regional taxation boundaries with a variety of business models. Comprehensive and systematic business taxation planning has become a hot topic among businesses. Comprehensive and systematic business taxation planning is a worthy subject in economic study with theoretical values and practical values. This thesis focuses on studying comprehensive business taxation methodologies. With a systematic approach, it explores in both theories and practices of various taxation models with quantitative and qualitative analysis. It studies the full spectrum of businesses activities along with the economic environment as a whole subject matter. It aims to develop a series of practical comprehensive business taxation models through a four-step approach: develop taxation goals and objectives; list taxation targets and taxation bases; develop various potential taxation models targeting different goals and objectives; and develop a scientific selection process to select the most efficient taxation models.The thesis first defines the concepts and the natures of business taxation. It studies the social and economic goals and objectives of business taxation. It clarifies the subject matter from tax avoidance, tax savings, and tax collections. Therefore forms a scientific foundation for the theoretical study of business taxation planning.Following a systematic approach, the study goes into in-depth analysis by considering all aspects of business activities and business taxations as one whole subject. It points out that the Taxation Collection System is the external factor in business taxation planning and the cause for businesses taxation submission planning. There are two internal factors in businesses taxation submission planning. One is how businesses choose their forms for business operations. The second is how businesses choose their accounting practices from available options. These are also the keys and start points for analyzing how businesses plan for their taxation and submission. The thesis considers the Taxation Rules, Business Forms, and Accounting Methods as the three major components and driving force in businesses taxation submission planning. From here it establishes a three dimension analytical model for business taxation planning and form the foundation for comprehensive business taxation planning. Through further systematic analysis, it builds goals-specific business taxation models. It reviews the opinion that the ultimate goal of business taxation planning is to minimize the taxation burden on businesses. It concludes that the minimum taxation burden model is not always the best model to achieve efficient comprehensive taxation objectives. It suggests a business taxation model should have three means to achieve goals: scientific tax rules, reasonable transfer of taxation load, tax saving advantage utilization. Achieve best after tax effects is the final goal. The three means of achieving goals should have correlated cumulative impacts to serve the final goal. The concept of Tax Savings Advantages Utilization expands the traditional goal of "achieving tax savings results" to "utilize available tax saving advantages for business innovations and value-added growth". Addition to traditional taxation planning theories, the thesis applies psychological theory to explore different decision makers' different views, values, and their assessments on various business taxation planning models and the ways to solve potential conflicts of objectives and values.The overall design process of business taxation system was analyzed. Possible model frame works are built with detail designs, descriptions, measures, and balances or trade offs. From micro...