A Study On Corporate Tax Planning

With the development and the social legal system of market economy , more and more taxpayers look for the legal way to pursue the maximizing of self-interest from tax Planning ,it has obvious theories and actual meaning. This text redefine the target of tax planning on the basis of international relevant theories and method, and analyze the background for case example with KANGDI limited company . According to the development targets and investment plan of the company in 2004, we put the income tax planning into practice. According to the business occurrence of the company in proper order in 2004 , we develop the qualitative and quantitative analysis from tax planning that manage from invest, margin, property management, profits allotment outset the combine the company finance links. We put the income tax planning into practice one by one with merger&acquisition decision, inventory pricing method decision, fixed assets depreciation method decision, plowback decision, technique development fee decision, long-term ownership of a share investment income decision, as well as bad loan lost method decision, foreign currency business decision, public-spirited donate decision, prepare paid income tax decision. According to the theories basis, operate analysis, and the result ,we divided into 3 level of structures. We proceed comparison with the tax planning projects and get the conclusion. Combining the analysis and conclusion, we bring up the some suggestions.