Tax Planning Acts Of Jurisprudence

Tax has infiltrated into the socio-economic activities and thevarious aspects of people's daily lives, and plays an increasinglyimportant role. Especially the taxpayers, tax impacts on their incomeand business decisions, taxpayers hope that a full grasp on the basisof tax information, take some legal or illegal measures to reducecosts less tax to increase revenue purposes. Seeking to minimize thetax burden can be said to be protecting their own taxpayers tomaximize the interests of the instinct acts. Therefore, how to reducethe tax burden in legitimate enterprises on the basis of after-taxprofit maximization, has become a concern of many enterprises, taxplanning will naturally become an important part of the decisionmakingenterprises.From the point of view of jurisprudence, the principle use ofrelevant research and normative experience of research on the methodof combining business tax planning on the right. In conclusion on thebasis of previous experience, a clear tax planning right legal basis,from the perspective of the rights and obligations of the rights ontax planning, do some research, and from the macro and microperspectives, such as a detailed analysis, on the special role andsignificance of corporate tax planning right. This is conducive toChina 's enterprises of the reasonable and legitimate tax planning,while also promoting China 's tax laws are mature and improve. Taxplanning on the rights of China 's growing enthusiasm for taxplanning act has played a positive role in the theoretical guidance.This paper is divided into five parts. The first part is thepreamble, the second part of jurisprudence and their status, thethird part of the concept from three different angles and the rightto the analysis of the tax, the tax on the fourth part of theconstruction plan, the last part discusses the right to tax planningsignificance.In the first part of the preamble, the first on the tax plan thebackground to the study and research significance. That is the basisand purpose of topics, and the status quo at home and abroad on acomprehensive analysis and evaluation.The second part introduces the study of jurisprudence and thestatus of our jurisprudence on the path of economic management fromthe field of legal study start on corporate governance and corporatesocial responsibility. Pointed out that the use of the theory ofjurisprudence on tax planning and the importance of the possible. The third part is the right tax analysis. First recognized in thepart of the tax planning is the essence of taxpayers in tax-relatedeconomic activities of the initiative. Since the 17th century, theanalysis of the tax since the concept of three differentunderstanding from both sides comprehensive understanding of the maintax revenue. On this basis, the adoption of the tax revenue derivedconcept of the right concept, and from the legal rights andobligations, public finance and three different frame of referenceand perspective to the analysis of the tax.Part IV discusses the right to tax planning structure. Revenue fromthe proposed statutory and private autonomy to tax planningperspective, the proposed tax statutory principles established theright to tax planning, tax planning for the private provision ofautonomy inherent dynamism. And also sets forth the rights andobligations from the perspective of understanding the right to taxplanning, the initiative passed within the space realization of thesystem tilted guide.According to the last part of the right of taxation, to clarify themeaning of the right to tax planning. From the macro and microplanning two shows tax planning for further improving the tax systemand improving the management of taxpayers significance.