Application And Reserach Of The Frequent Tax Planning Methods In Enterprise

Long long ago, there was tax planning in the western country, and it was known to everyone. But the research of tax planning comes within starting in our country at the present. With the reform and opening to the world unceasingly deep-going, socialistic market economy's further perfection, and in the environmnet of global economy integration, enterprise have to raise, foster and consolidate their core competition ability if they yearn for survivaling and developing. Moreover, they should broach resource and joint flow from multi-angles and multi-canals in putting shareholder authority and wealth maximum into execution. Because revenue acts as an important and being as unable short of outgoings, it has a direct effect on enterprise's net profit. Just so, enterprise should take activities to do some tax planning, it also has an realistic economic signification in helping heighten financial management level and pick up enterprise抯, market competition ability.This thesis is based on the core consent of Tax Planning. It is also based on acquainting with our country tax system at preset and absorbing others investigation and research. This thesis makes a research into frequent tax planning methods and it puts theory into practice in the process of practical investigation and research, furthermore, the author also had taken a few operation, acquired some effictiveness.The main consent of this paper contains four components. The author makes a research into the methods of income tax planning; then the author makes a classification and summary of other tax planning methods; finally, on the basis of the summarization of the three parts mentioned above, the author puts forward eight most frequently-used methods of tax planning, finds out the six steps the enterprises should especially pay attention to in the practical application of the tax planning, and gives an introduction to the combination saving tax principle and the ideal with the purpose of realization of the maximizing the total amount of saving tax and minimizing the general risk of saving tax. In the core of this thesis, the author enumerates many specific cases to illustrate the ideas more clearly.The research result of this thesis bears both theoretical and practical significance and hence gives the enterprises some guidance and reference in financial management, financial decision-making, accounting, investment, financing, and the like.