A Study Of Tax Planning Of ShuGuang Group Co.Ltd

Market-oriented economy system are build and gradually perfected in China. Market-oriented economy is also a legal system economy. As a market entity, enterprise exists and develops in the legal environment. But enterprises are legal persons running independently, assuming sole responsibilities for profits or losses and accounting alone, whose find goal is to realize maximal profit. In terms of business financial affairs, tax is an external cost that is imposed on enterprises. Tax saving means gaining net-profit directly for enterprises. Hence, the focus of business tax planning is to achieve the best taxation by taking tax preference or choices in the allowance.The enterprise group is in the economy in the common control, the law each one independent integration unified body. The ShuGuang group company is in our country domestic enterprise group ordinary. But the present company manages the difficulty, the tax revenue burden is heavy, has many loopholes and the weak link in the tax payment management aspect. The paper through pointed out the ShuGuang group company the question which exists in the tax payment management, elaborated the group company to carry on the tax planning the necessity and the feasibility, and managed in the process according to the group company to finance, the investment, internal calculation and the marketing decision-making and so on four daily primary services, synthesis utilization tax planning each technology, explained and has designed and these four main management service correlation tax planning.The paper uses the means which the fundamental research and the real diagnosis research unifies. From the point of various tax planning, this dissertation points out business tax planning, which has an essential distinction with tax avoidance which utilizes the flaws and gap of tax laws tax system and tax management, is government-tax-policy-oriented tax saving planning. Therefore, business tax planning is an important part of business financial decision and an important carrier for government's implementing macro control. Based in this kind of localization, this article theoretically has promulgated the tax planning basic principle and the basic technology, elaborated from microscopic and the macroscopic two aspects the tax planning economical effect, has discussed the tax planning risk and the risk control,finally pointed out between the tax planning and the tax revenue collection was the relations which one kind double won. From the theory to the practice, revolves the ShuGuang group company mainly to manage the activity to carry on tax planning design, causes tax planning the research to be unceasingly thorough in the tendency and the development.