Research On Tax Planning Approaches Of Enterprises

With the market economy becoming more and more perfect, tax planning obtains more and more recognition. The research on tax planning approaches is significant to optimize the national industry structure, carry out the macroscopical economy control, perfect the tax law and system, improve the competition force of enterprises, strengthen the consciousness of paying tax for taxpayer and so on. Considering this, the purpose of this thesis is to have some study on the tax planning approaches so as to the research can have some reference value, and the total level of tax planning of national enterprises can be improved gradually,This thesis is dissertated focusing on tax planning approaches of enterprises, and it consists five parts:Part one: The inland and oversea research status on tax planning are introduced, and several revelations from oversea tax planning to inland tax planning can be obtained; The total thought and detail research approaches adopted are determined.Part two: The principles obeyed during making out tax planning approaches are proposed from inner and outside two aspects; Four main foundations for making out tax planning approaches are summarized, they are law foundation, fiscal system foundation, revenue foundation and financial theory foundation; The detail contents and their influence factors of tax planning space basis are analyzed.Part three: The tax planning approaches during raising capital activity for enterprises are studied from qualitative and quantitative two aspects; The six main cycles of tax planning approaches during investment activity for enterprises are described; The main tax planning approaches during management activity are studied, they are the affirmance of income, the calculation of cost and expense, the selection of tax rate type, profit distribution and so on; The tax planning approaches during the others activity such as the trade among affiliated enterprises, the reorganization of property right of enterprises are introduced.Part four: The application to enterprises tax planning for optimization models is studied, where, two typical models are studied emphatically, one is profit or loss compensation optimization model which is long term, the other is transfer price optimization model which is short term. The model description, model establishing, linear conversion and solution process are respectively described.Part five: Taking the China Petroleum Stock Company as research background, the foundations of the tax planning of the company are analyzed. The tax planning approaches of the company on value-added tax, income tax, stamp tax and so on are introduced. The demonstration analysis is carried on above the tax planning approaches of enterprises.