The Research And Real Cases Analysis On Tax Payment Plan

Tax payment plan has already become a mature and stable profession in the developed country. In our country, tax payment plan also starts to be raised by people's attention along with revenue environment improving and taxpayer consciousness improvement. This article attempted to unify the tax payment plan through the theory and the real diagnosis -this still is the emerging profession in our country to carry on the proof analysis.The article obtains tax payment plan explanations, carries on the science limits to it, and carries on it with the correlation concept the comparison, the classification, forms the whole concept of the tax payment plan. Subsequently, from the contract theory, the game theory, and the comparative advantage theory and others several aspects multi- angles of view to analyze tax payment plan theory origin, make us to understand tax payment planning behavior better.In the final analysis, tax payment plan is a financial management activity. It is based on legitimate financial means to maximize the interests of enterprises. Therefore, tax payment planning programs affect the choice of enterprise financial management objectives. Next, the paper discusses tax payment plan and modern enterprise financial management in three sections. Revealed they had a tax payment plan objectives of the financial management constraints, the financial impact of management objectives.Above elaborated has laid the rationale for the below real diagnosis analysis. Finally, in the corporate finance each link tax payment plan has carried on operationally, the substantive Instruction, and through the analysis, discusses the tax payment preparation case of the Bao Ding company, had the actual effect to the different tax payment plan to carry on the analysis contrast.