Corporate Tax-Planning: Theoretical Analysis And Strategy Research

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.Partâ… : 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.Partâ…¡: 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 â…¢: 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 â…£: 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 â…¢ 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 ".