Study On The Tax Planning Theory Of Enterprise Investment In China

Tax planning is the inevitable countermove to taxpayer in the society who rule by law. The practice of tax planning is extensively spread in the developed countries and the related theory study is thorough. As the historic reasons, tax planning start late in China and is seldom studied in academic. With China join the WTO formally in 2001, it would become reality such as rule by law, tax law coming out into the open. Because the condition of tax planning would be ripe and the market of tax planning own broad prospects, many society service organization supply tax planning to tax payer. The practice of tax planning spread quickly, which claims the theory of tax planning. As a result, study on tax planning becomes the hot spot in the tax area. At present, the study on tax planning in China is much more thorough in transnational corporation than in the domestic. This paper base itself upon the weaker area, which studies on the establish form of enterprise, the way of investment, the area of investment, the trade of investment in domestic investment and the choice of host countries, the choice of branch organization and son corporation in the overseas investment according to the basic theory of tax planning and the Chinese tax law. In the study, the writer uses mathematic model, clears the related theory, analyses the situation of reality in China, seeks the space of tax planning, sums up the way of tax planning, which goal is to supply some law of tax planning to the enterprise in China.