The Study On Enterprise Tax Planning Under The Perspective Of Economics

A new term has entered the life of tax-payer, it is not long ago when tax planning came to China, and the research of tax planning comes within starting in our country at the present. There is some dissensions in the main points towards tax planning, in the same time, most of the research is based on certain cases, and the analysis is not deep into the economic essence of tax planning. While, my thesis is from the perspective of economics, using enterprises — the micro-economic subject as the objective of research. I have used some basic concepts of economics, basic hypothesis, basic analytical tools to analysis the concept, the personal and impersonal reasons of the existence of tax planning, the object of it, the selection of the planning project, the evaluation the results, the economic analysis of the methods of tax planning, and the macro and micro-economic effects of tax planning. In the whole process of the research, tax planning is considered as a law and an economic concept, but not a moral concept. In the meantime, there are several hypothesizes in my thesis:1. This research is from the perspective of enterprises, not from the perspective of government.2. Enterprises are rational, they have the motive of "maximization of the economic benefit" , so the social benefit of tax is not considered by the enterprises.3. The entrepreneurs are rational, it means the goals of the entrepreneurs are consistent with those of the enterprises, so back-ward choice will not happen. Entrepreneurs themselves will accept the tax contract, and the behavior of "buying thecontract" will not happen, and will not give inappropriate indication to their subordinates.4. Government is rational, its macroeconomic regulation policies are avail for the economic development of the whole country. The tax manager of the enterprise will not bribe the policy-maker.5. Enterprises are in the condition of normal operation, without the threat of bankruptcy.In addition, words such as: tax planning, taxpayer' s planning, tax programming, tax scheming and so on is not differentiated.There is not enough attention to tax planning in our country, it is in the primary stage of the research and use of tax planning. It is rare to analysis tax planning under the perspective of economics systematically. So, having .a correct and systematic recognition of the concept, reason of existence, object, choosing between the projects and the macro & microeconomic effects of tax planning is very important.While the thesis can be divided into five parts, the first part is about the difference between tax planning and tax avoidance, the innovative part is the differentiation using the method of economic-externalities. Then the object of tax planning is studied, the combination of actual tax rate and economic value added is also an innovation. The third part is about the economic analysis of some mode of tax planning, such as the deferring method, the tax export, and the use of tax favorable policies. The innovation of this part is the economic analysis of the use of the policies on which we have to pay attention to. The next part is about the macro & microeconomic effects of tax planning, in this part, I also have my own innovation—from the perspective of three main subjects of economics. And the disadvantage of the social production effect is also of greatimportance, because the literature is mostly about the advantages of tax planning. The last part is about the model of tax planning based on the economic value.