On The Tax Planning Under The Modern Financial Management Of Enterprises

The tax planning in our country is at preliminary stage. After entering the WTO, because of the urgent need of the taxpayers and the increasing maturity of market economy environment, the investors realize that tax planning will play an important role in the fund-raising, investment, operation and allocation. However, because tax planning is still a new thing in China, financial personnel are generally lack of tax planning knowledge, they pay little attention to it both in theory and in practice. The thesis, in taxpayers' points (that is to say, enterprises), analyzes that how tax planning, as the activity of finance, applies correctly in modern financial management in order to help the enterprises realize the total goal of the financial management. The thesis is divided into four parts. Firstly, it helps the taxpayers' understand the concept, characteristic, form, and type of tax planning, the content of the correlating difference between tax fraud and tax evasion. And it also discusses realistic meaning that the enterprises perform the tax planning from the aspects, such as market economy condition, the current tax system and meaning in the financial management, etc. Secondly, the thesis analyzes the relationship between the financial management and the tax planning; and it points out the relationship between the tax planning and the goal, the function, the target, content and environment of financial management of enterprises. The thesis also explains the feasibility of tax planning in modern financial management of enterprises from the point of the direction of tax policy, the difference in the elements of tax law structure and internationalization of market economy. Thirdly, the thesis introduces some methods of tax planning, and points out how to apply specifically the four financial activities containing the fund-raising, investment, operation and allocation in financial management of enterprises, and pays attention to relevant problems in order to reduce the cost of taxpayers and maximize the future casflow of business finally through applying the tax policies sufficiently and effectively. In the end, the thesis expounds the prospects of tax planning under modern financial management of business. In the conclusion, the work of tax planning in financial activities is benefit to strengthening tax management of enterprises, cultivating the consciousness of taxpayers, improving the management and operation of the enterprises, increasing tax revenues etc. Therefore, we should understand the tax planning correctly, strengthen theoretical research and system construction of tax planning, guide it sound development, and fully give positive play to the tax planning.