Tax Planning Based On Value Creation For Foreign Trade Enterprises

As a necessary step in the enterprise management, tax planning take a very important role in the process of value creation. In this .papers, we will study on the foreign trade enterprises' tax planning both in academic and practice, and we will build a model for the purpose of tax planning based on value creation.The papers include eight characters.In the first chapter, we mainly introduce reseach background of the thesis.In the second chapter, we recapitulate the history and present situation of the tax planning, and get the deficiency on theory and practice of the foreign trade erterprises' tax planning, we get the study content and sense of the subject.In, the third chapter, we introduce the theory system of value creation., and integrated organically the tax planning with the theory system of value creation, we get the right purpose of tax planning. We also compare the tax planning with tax avoiding and tax dodging. So we can get a more deep comprehending of tax planning.In the fourth chapter, we design a basic program for forejgn trade erterprises' tax planning, ad we also analyse the technique in the process of tax planning.In the fifth chapter, the study, begin from the relation analysis between the tax and financing, then combine the special financing characteristics of foreign trade enterprises, we build a tax planning model based on value creation, to direct the tax planning of foreign trade enterprises.In the sixth chapter,, we first try to know the relation between the tax and investment, then we analyse the basic three factors that have an important effect on the invest result, that are sites of investment aspects of investment and forms of investment. On this foundation, we give the strategy of tax planning based on value creation foreign trade enterprises. In order to explain the tax planning more clearly, we also introduce the intenational transfering pricing and international tax avoiding site.In the seventh chapter,, we mainly study the aspects of tax planning: import and export. In the import aspect, we fractionize the tax planning as income tax,value-added tax and custom, so we can detail the tax planning in import; and we also explain the way of tax drawback in export. We think all this ways can help foreign trade enterprises to creat more value.In the eighth chapter, we take Tsingtao Beer Group as the research object, study it how to use tax planning in practice for the purpose of value creation from the three aspects of financing, investment and trade.