Research On Environment Of Enterprise Tax Planning

Any thing emerges and develops in certain environment.If we see the thing as a system,it must be linked to certain environment which effects the system's the target,structure,function and behaviour, and is an important influence of survival and development direction of the system.Enterprise tax planning emerges and envelopes in the circumstance of reform and open of china.ln the planned economy period, for enterprise tax planning,it is neither necessary,nor impossible for implementation.In market economy condition,the enterprises become independent market body,with the tax planning motivation and demand; On the other hand, the market economy system provides the necessary external environment conditions for enterprise tax planning.The quality of the enterprise tax planning environmental decide whether the enterprise tax planning can develop smoothly and achieve the expected result.This paper trys systematic theoretical analysis,and applys the theoretical understanding to analyse environment of enterprise tax planning of china which has emerging and transformation characteristics.It is composed of five chapters.First of all,in introduction,introduce the study objects and topic,and review related literature about enterprise tax planning at home and abroad,as well as research method,the paper structure and innovation and shortcomings;Secondly,analyse the conception,driver and jurisprudence of enterprise tax planning,and argue that enterprise tax planning is legal with related law and sociology theory as a foundation;Thirdly,reference to Pest Analysis Method of enterprise strategy analysis,divide the environment of enterprise tax planning into legal environment,economical environment and social environment;Lastly,according to order of influence on enterprise tax planning,situation and shortcomings,optimization and improvement suggestion,respectively and specifically analyse the legal environment,economical environment and social environment of the enterprise tax planning of china.