Study On The Tax Planning

Tax planning is that taxpayers use professional techniques to plantheir production, operation, investment, finance, the structure oforganizations and the like, by themselves or under the help of taxationintermediary, in order to maximize their value. For the sake of the factthat the profit after tax can be increased properly and legally by taxplanning, more and more enterprises are choosing to apply the strategy.There are five chapters in the main body of this dissertation.Chapter One introduces the inland and oversea research status on taxplanning, determines the total thought and detail research approachesadopted. Chapter Two lays particular emphasis on the basic theories oftax planning, helping readers understand the concept, characteristicsand essences of tax planning. Chapter There and Four are mainly aboutthe practical operation of the tax planning. By analyzing the real caseof tax planning, the author illustrates a train of thoughts in order todirect taxpayers how to perform tax planning. Chapter five sums up theways to formulate tax planning strategies, principles and the like. Thegoal of the author is to explicate the meaning and operation suggestionof tax planning for taxpayers. Tax planning not only shows cash reduction,but also gets into daily running. In a company, it constitutes the wholefinancial affairs with all the other financial actions. By choosing therational tax plans, the taxpayers can accomplish minimum tax burden andmaximum owner equity.