A Study On The Income Tax Planning Of America-related Enterprises

Today, under the condition of economic globalization, the concept of the legal system of tax revenue has been rooted in the hearts of people. Tax planning, especially the enterprise income tax planning has universal significance. Rather hen the relation of taxation has crossed over the national boundaries, and the meaning of this kind of activity seems more outstanding. After entering into WTO, Chinese enterprises have to seek a way how to reduce the cost and expense among international trade, because the activity of foreign trade has increased. Then how to reduce the payout among international trade has become an important question for discussion.Because of the standardization and nomocracy in international market, Chinese enterprises have to start from their whole and long-term benefit to abandon tax dodging and tax evasion, and adopt tax planning. Chinese enterprises which deal in America should make the best of difference in tax between China and America to arrange theirself operating, investment and financing, which make the enterprises pay for their tax legally and enjoy the right and the favorable policy between China and America at the same time. Then, they can gain the maximum benefit of tax and enterprise value.On the basic of international tax planning and enterprise income taxation planning, this article brings in overseas mature preparation skills, and seeks the difference of China and America tax system in the enterprise income to carry out the tax planning. Meanwhile, this article emphasizes that it should be carried out steadily and feasible before detailing thorough research on domestic and foreign tax laws tax system. Then it can be able to realize the value maximized.