Study On Corporation Tax Planning

With the development of market ecnomics.Tax planning is paid more and more attention to by people.For any independent benefit corporation,the problems of taxation exist anywhere and anytime,which are through the whole process of decision maker and operation.Tax planning is not only a key sector of operation management,but also main content of strategy decision maker in corporation .We would probe into the problems of corporation tax planning at an angle of management in this paper,which consists of three parts:Part one ,to make clear some basic problems of tax planning theory, then to discuss the necessity and the possibility of tax planning .Part two,to probe into the problems of corporation strategic tax planningmainly,including three aspects: the operation field decision maker ,the operation scale decision maker,the organization structure decision maker.Part three,to focus on the generalization of the thoughts and methods of corporation managerial tax planning.