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Corporate Tax-Planning: Theoretical Analysis And Strategy Research

Posted on:2005-04-22Degree:MasterType:Thesis
Country:ChinaCandidate:X C WangFull Text:PDF
GTID:2156360122486615Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Tax-Planning, a new-born subject developed recent years, is a integration of many methods like Tax, International Tax, Accounting etc, in the Enterprise Management filed. This article focus on "Corporate Tax-Planning Strategy" and include four main parts.PartⅠ: the basic theory of Tax-Planning, which includes the definition of Tax-Planning and the discrimination of related conceptions. Also, the author introduces the history and approach of Tax-Planning from domestic and international research.PartⅡ: the theoretical essence of Tax-Planning and relevant factors. This article dissertate Tax-Planning from many different angles, such as Contract Theory, Game Theory, Comparative Advantage Theory and System Theory. It also analyzes the preconditions, the environment of Tax-Planning and posts the factors that drive enterprise to select Tax-Planning.Part Ⅲ: the normative analysis of Corporate Tax-Planning Strategy, such as its context, principle and the application space. The author also concludes the basic process for the design of Tax-Planning Strategy.Part Ⅳ: study on material Corporate Tax-Planning strategies. The author presents 3 material strategies and analyses their application area and conditions basic on the conclusion in Part Ⅲ and the domestic tax system, and also points out 4 traps in the Tax-Planning process. The 3 strategies are named " Tax Breaking- Point ", "Transfer Pricing" and "Tax Postpone ".
Keywords/Search Tags:Tax-Planning, Planning Strategy, Tax Breaking-Point, Transfer Pricing Tax Postpone
PDF Full Text Request
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