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A Analyse On The Strategy And Demonstration Of Tax Planning For Companies

Posted on:2005-05-19Degree:MasterType:Thesis
Country:ChinaCandidate:D P WangFull Text:PDF
GTID:2156360125453167Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Tax planning is very popular in many foreign countries, especially in the western developed countries. However, it is not the case in China. That's to say that tax planning is still a fresh term and not accepted by many taxpayers. The study on the topic has only begun recently. With the establishment and improvement of the socialism market system and Chinese entry into WTO, tax planning will be developed unprecedentedly as a tool of saving costs and enhancing competitiveness for taxpayers in China. Tax planning is that taxpayers use professional techniques to plan their production, operation, investment, finance, the structure of organizations and the like, by themselves or under the help of taxation intermediary, in order to maximize their value. For the sake of the fact that the profit after tax can be increased properly and legally by tax planning, more and more enterprises are choosing to apply the strategy.This thesis firstly introduces the history and the present of tax planning both abroad and in China in order to let us know that tax planning has a bright in our country. Secondly, starting from the concept of tax planning, the thesis discusses its rules such as legality, integration, telesis and so on. Meanwhile, the author researches the possibilities and significance of planning taxation in China so as to eliminate the suspicion of taxpayers about tax planning. Thirdly, the thesis illustrates a train of thoughts and pragmatic planning methods in order to direct taxpayers how to perform tax planning. Finally, by analyzing the real case of tax planning, the actual effects of different methods is studied and contrasted. The author illustrates that rational tax planning may not only bring great economic benefit for enterprises, but also contribute to the legal system and promote the economy development of the whole society.Standing on the taxpayer side, and obeying the rules of legality & rationality, the thesis researches the tax planning strategy for companies. The goal of the author is to explicate the meaning and operation suggestion of tax planning for taxpayers. Tax planning not only shows cash reduction, but alsogets into daily running. In a company, it constitutes the whole financial affairs with all the other financial actions. By choosing the rational tax plans, the taxpayers can accomplish minimum tax burden and maximum owner equity.
Keywords/Search Tags:Taxpayer, Tax planning, Maximum corporate value, Case Study
PDF Full Text Request
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