Research On Some Theoretical Issue Of Enterprise Tax Designing

Enterprise tax designing(ETD) has been a household word all over the western countries. This is not the case in China however. The study on this tcpic has cniy begun very recently. but for the sake of the fact that the after-taxation interest can be maximized in condition of proper and legal tax aesigning, more and more enterprises are choosing to apply such a strategy. Starting from the concept of ETD, the article has a careful study on its natures such as its legalily. prescience, integration and telesis. Meanwhile, the author thinks that ETD is an inevitable result of market economy, and it's a lawful rate-paying operation1 whose goal is achieved by rate-saving ap- proaches. ETD leads to both micro-cosmic and macro-cosmic effects. As for the relationships between LTD and tax-dogging and tax-avoiding, the lawful definitions in different countries will be discussed first in this article, and a conclusion will be drawn based on the analysis of the jural meaningfulness, the content of behaviour process and the relationships between behaviour re- sults and national tax revenues: tax-saving, tax-avoiding and tax-dogging are quite different, tax-saving is a legal and reasonable behaviour, tax- avciatflg LS a unreasonable neutral behaviour defined betwwen legality and ir- regularity, while tax-dcgging is a illegal and unreasonable one. In this arti- cle the author also have an analysis of the subjective and objective reasons of the appearance of LTD and some general methods. He also points out that the general strategies of LTD include tax designing of enterprise investment decision aking, tax designing of enterprise management decision-making and tax designing of enterprise financial decision-making. Finally, two theo- retical issues will be discussed 1. ETD and enterprise tax-paying aware- ness; 2. ETD and the construction of legal system in taxation.