The Study On Enterprises' Tax Planning

The come forth and development of tax planning or saving based on the following conditions, firstly, the right of taxpayer must be acknowledged, taxpayers have the obligation to pay taxation and the right to refuse any pay more than the stated of taxation laws. Secondly the laws must be clarity, wholesome and well-known. The affirmation of tax planning in "temporary regulation of the qualification of certified tax accountant" indicated that the enterprises have right to plan their to get the objective of tax saving. The rights of tax payers will be more guaranteed, and the laws will be more clarity, wholesome and well-known as the reformation and opening get more deeply in our country. That is say, there are qualifications to develop tax planning.The causes and actuality of enterprises' tax planning have been expatiated in the first part of this thesis, the ultimately start of tax planning has also be stressed, it must be the rational oriented by policies and laws to get prime match of revenue and tax through the effective deployment of capital and resource, and maximization the profit after tax. The currently problems of enterprises tax planning is also be stated in this part. The following part has analyzed the tax planning on the point of jurisprudence and pointed out that the tax planning not only an economic activity but also a law behavior. The economic impacts of enterprises' tax planning have been systemic analyzed in the third part, and this part is the emphases of this thesis. Tax planning will benefit the optimization of economic structure and deployment of resource, and benefit the achievement the objectives of national macroscopic control. And tax planning will greatly influence on the production decisions, operate decisions and investment decisions of enterprises in microscopic aspect.The basic strategies of enterprises' tax planning are stated in the forth part of this thesis, based on the stages of the enterprise grows, the enterprises' tax planning developmental trade in the future and the influence ofWTO are also analyzed in this part. Finally the usage of strategies of tax planning is illustrated by an example based on the practicality on our country.