The Research On Tax Planning Of Strategic Investment

The competition for 21 century is the competition of market, the competition of resources, the competition of finance, even the competition of tax. So making a scientific and reasonable investment decision which is one of the basic means to carry out the strategic target of enterprise is the most important way to get the upper hand of strategic competition. Tax which is a kind of ineluctable expenditure becomes the rigid stipulation of investment decision. Then, an enterprise wanting to talent showing itself in the competition which is more and more drastic depends on designing the stratagem roundly and providently, making the investment decision scientifically and reasonably, and saving the tax legally. Therefore, this paper studies tax planning of strategic investment.This paper makes the discussion from two different aspects which include theory aspect and practice aspect. It mainly divides into four parts: The first part tells of the background and significances of choosing this topic, the situation of research about this topic in and out of china, the content and methods of researching on this topic. The second part mainly tells of the basic theory of tax planning of strategic investment. It synthetically analyses the logistic frame from analyzing the conception. It testifies the academic feasibility by support of some basic theory. And it testifies the practical feasibility by supports of practical conditions. The third part mainly tells of the means to save tax for strategic investing. First, it illustrates the operation mechanism of tax planning of strategic investment. It figures that an enterprise should firstly analyze the goal of enterprise; then analyze its outer environment and inner conditions of investment, which is called the method of SWOT; and then make the projects of tax planning of strategic investment by analyzing the tax policies; besides, confirm the ultimate strategy of investment by evaluating these projects; finally, adjust these projects by putting them into practice. Second, it put emphases on illustrating methods to make projects of tax planning for strategic investing according to the actual tax policies. The fourth part tells of an integrated project of tax planning of strategic investment. It chooses the corporation of"Chang Hong"to incarnate how to put the theory of tax planning of strategic investment into practice and show the process and methods to prepare tax planning for strategic investing.