A Study On Tax Planning In Domestic Enterprises Financial Management

Taxation plays an active role in enterprises financial management; we can find the effects that caused by taxation on all financial activities, such as fund-raising, investment, profit-distribution and so on. Therefore, we should take taxation into account when we make any financial decision. And we can regard tax planning as the reaction of the effects that caused by taxation; tax planning is not pursuit lowest tax burden, the aim of it is adapting oneself to the tax environment.This paper discusses tax planning in domestic enterprises financial management by interpreting theory with practice. On the basis of research on connotation and factors of tax planning, the paper analyses the feasibility and effects of tax planning in chapter two.In chapter three, this paper discusses the application of tax planning in domestic enterprises financial management by examples. This body encloses four aspects, such as the activities of fund-raising, investment, profit-distribution and Corporate Merger.In chapter four, the author summarizes the essential and factors of tax planning through analysis of examples in chapter three; the characters of tax planning and the elementary process of it could also be concluded by inducing those examples, and the problems that should be paid attention to on tax planning are advanced in the end of this chapter.