Taxplanning Based On The Value Chain

Tax planning is that tax-players use professional techniques to plan there production, operation, investments, finance, the structure of there organization and the like, by themselves or under the help of taxation professionals, in order to enlarge there value. The premise of tax-planning is not to violate the laws and regulations in the tax players' country. But traditional tax-planning has some mistakes, such as inadequate theory, separate tax-planning, the conflicts between the objects of tax-planning and enterprise. So the author brings forwards with the idea of tax-planning based on the value chain.The paper is divided into four chapters:The first chapter research mainly on the theory source of the tax-planning based on the value chain. First the author points out the objective of the operation management and that the tax-planning should accords with the objective of enterprise. Second the author puts across the theory of the maximum of the enterprise value, supply chain management, Activity based costing and the relation between them and tax-planning, points out the principle of the tax-planning; Chapter two concerns mainly on the concepts, characters of the traditional tax planning and the tax planning based on the value chain; Chapter three concerns the tax-planning of the direct cost, including using financial theory, and clarifies the foundation of the tax planning based on the value chain; Chapter four concerns the total planning of indirect costs that is the emphasis of the text. The author brings forward the goals of the tax planning based on the value chain and shows the planning flow and methods the ax planning based on the value chain.