Researches On The VAT Tax Planning In China's Enterprises

Tax Planning is a mature behavior of Enterprise in the ripe market economy; it is a part of taxpayer's rationalized strategy. Its ripeness has actually reflected the market economy maturity of a country, have reflected people of this country's consciousness of paying taxes and expropriation and management level of the revenue department. I believe that the taxpayers in tax planning is the extent permitted by law, through the production and operation of enterprises in investment, financing, management, organization, trade, financial activities, such as pre-arranged and planned to enable enterprises to the smallest of tax revenue, costs maximization, from enterprises to pay taxes and reduce tax liabilities, or deferred tax liabilities and other objectives, to maximize the interests of taxpayers, the after-tax profits of enterprises to maximize cash flow or integrated programs tax optimization.At present, Tax Planning is very common in developed countries, in Western countries have a very long history, the social and legal recognition of concern, not only was recognized by the Government, but also in the main accounting application is widespread, and even has become a career to make a living, States also continue to improve and use. Tax Planning in our country has started in no matter theoretical research or the practice and a great deal of problems urgently to be solved exists in the course of transient development. While we set up socialist market economy new system and put emphasis on Managing the tax in accordance with the law in the present stage, We analyze Tax Planning evolution Problem that exist in the course of development in order to promote of Tax Planning development in our country, undoubtedly have certain theoretical meaning and realistic meaning.In today's economic structure, China's enterprises the status and function of vital importance, the increasing emphasis on the development and expansion of enterprises, and gradually increase the level of the operation and management of enterprises so that they remain healthy and prosperous development momentum. VAT in China, as an important taxes, the burden to the enterprise business revenue in the proportion of larger. Tax Planning for the financial management of an important part of its business for the tax increase awareness, and improving the financial management of a positive role. Thus the value-added tax of enterprises of great significance for tax planning.In view of this, in accordance with their work experience and master the theory of tax expertise, with at school during the study of public sector economic management theory, in a lot of documentation available, under the premise of this paper on China's value-added tax and tax planning of the Concept, characteristics, the principle of contents were introduced. Then, from the concept of tax planning, tax planning and tax evasion, tax avoidance, Tax Saver of the difference between the theoretical basis for tax planning and implementation of conditions, and other start against China's value-added tax and tax planning features and principles of value-added tax on enterprises The motives for tax planning, and other errors made by his own views. Secondly, expounded China's tax planning in the development of the current situation and existing problems, restricting the analysis of our tax planning development. A more detailed description of the current number of common VAT tax planning methods, and case studies of enterprises should be planning how to carry out value-added tax revenue, summed up the enterprises in the value-added tax revenue in the pipeline should pay attention to the problem, hope to be able to conduct business tax planning, value-added tax Reference to provide some of the theories and methods. Finally, the study on the above analysis, a sound development of China's VAT tax planning a number of policy proposals.This article is innovation: In this paper, using a variety of research methods, including comparative analysis, qualitative analysis and quantitative analysis of the method of combining and synthesis method.In analyzing the current VAT tax planning and the status of the existing problems in the tax plan proposed for the first time a comprehensive concept of factors is not strong, the taxpayers of tax planning method of choice not to the past, tax planning conclusions in the actual planning of the operation carried out in the poor, Proposed a tax planning mechanism to assess the integrity of the taxpayers for the consequences of planning a major impact. The paper also cited the use of positive cases in China's VAT tax planning in the use of reasonable conduct of business tax planning can maximize the benefits. With China's current legal environment and economic environment, tax planning for the future development proposals from the public sector economics point of view of tax planning for the far-reaching impact on the national economy. That good tax planning can achieve the Government and the business interests of the "double harvest," tax planning in the use of the current development on the basis of development and will certainly be greatly improved.