Research On Tax Planning From The Angle Of Contract View

There is a deep, long-term and co-exist relationship between taxation and contract. Taxation is a compulsory"block"on the economic activities, which played a role of counterwork. Meanwhile, it looks like some kind of"friction force", which effects the distribution of social economic resources and the merchants'benefits. So, the distinguish difference between before-taxation and after-taxation for the production element is due to the taxation. Contract is the most general tools and measure to regulate humans'trade activities. From contract, we can see that it showed a type of the economic relationship and entangled with the taxation ultimately."Taxation contract"came into being when contract was introduced into the field of taxation. The dissertation focused on the taxation contract, and divides it into two types: one is"legal taxation contract"and the other is"the related trade taxation contract". In the dissertation, studied the Tax Planning and the relative aspects through taxation contract from the"contract view"。Firstly, the dissertation analyzed the feature of the contract on the Tax Planning, and regards the Tax Planning as a kind of social economical behavior. Tax Planning not only can save the trade expenses by contract arrangement, but also can save the taxation-payment by change the way of the contract and adjust the relationships of the stoke holders. Based on this understand, the dissertation studied the Tax Planning on the aspects of the economic, laws and ethic. Analysis the effective of the dissymmetry and the relationship of the property rights to the Tax Planning with the theory of Information Economics. Design the management model of the corporation creatively, which can induce the behavior of the Tax Planning; Tax Planning was bond up by the regulations and ethic. The combination of the laws regulate and the ethic restriction, which point out the way of the development and the value for the Tax Planning.After the basic analysis, studied the relationship among Tax Planning and finance contract. All the study based on the premise of the nature relation between taxation and accounting. Firstly, focused on the study of the link-up and the combining between accountant rules and Tax Planning. Tax Planning depends on the accountant rules and revenue system. It will change following with the variety of them. Secondly, focused on the study of the relationship between the three biggest finance policies and Tax Planning. There are a tightly relationship among the financial policies , investment and dividend. In this department, searches how to exercise the Tax Planning in carrying out the financing policies.Finally, the dissertation put more emphases on the contract arrangement and the inspiration on the taxation contract and the Tax Planning. It is the core of the dissertation. There are two aspects: the first one is the Tax Planning innovation and the contract arrangement under the"legal taxation contract"between the government and the individuals who pay the tax; The second one is about the benefit proportion and contract arrangement on the obligation of"the taxation contract of the trade among the relatives". Construct a stratagem model of the Tax Planning based on the stakeholders. The model, which relies on the contract relationship on the tax, is a kind of stratagem framework used for the enterprises'Tax Planning. Try to seek the best Tax Planning scheme under the double obligations from the requirement of the revenue system and the profit proportion.