Tax Planning Analysis For Company

This thesis stands on taxpayer's side, obeying on the rules of legal and rationalization, first to help taxpayer understand the concept and the characteristic of tax planning. Then it introduces the background of tax planning, containing the present tax law organization system, rights of taxpayer in the taxation system and tax administration. And this thesis explains the possibility of tax planning, from the direction of tax policy, the difference in the element of tax law structure and the function of tax shifting. It also explains the certainty of tax planning, from the mutual influence between tax and economy, the trend to strengthen tax supervision.In the second part of this thesis, it demonstrates "double effect" of tax planning in micro-economy and macro-economy. A company can apply it to gain tax relief, cost reduction or income increase by adjusting decision in operation. So the company can achieve maximum value. On the other side, government can apply tax planning to guide the company to realize goal of macro-economy control.Furthermore, this thesis putts stress on the practical operation of tax planning. It's integrated with company's financial management in practice. Some research is carried out and a few examples are adduced in different links, such as income, disbursement, investment, raising funds, profit distribution, import and export, merger etc.The goal of this thesis is to explicate to taxpayer the meaning and operation suggestion of tax planning. Tax planning not only shows cash reduction, also gets into daily running. In a company, it constitutes the whole financial affairs with all the other financial actions. By choosing the better tax plans, taxpayer can accomplish minimum taxes and maximum owner's equity.