Study On Tax Planning Of Industrial Enterprises In The Northeast Old Industrial Base

Tax Planning is a means of reducing capital expenditures and increasing capital accumulation for companies and is gradually recognized by enterprises,But in the Northeast old Industrial base,Tax planning has not been universal attention.Many Enterprise pay more tax because being lack of planning to tax-related economic activities and businesses and even not to achieve"protecting bottom line".At present Northeast China old industrial base is in a period of revitalization, lack of fund gravely and weak in capital is seriously affecting enterprise's core competitive ability. How makes use of Tax planning to increase the accumulation of a fund has important practical or immediate significance for vitalizing the Northeast old Industrial base.The paper main discuss how to carry out Tax Planning by making use of the country and the local tax policy and working out a suitable scheme.Enterprise in the Northeast old Industrial base have the feasibility to carry out Tax Planning because enjoying the tax policy resources and the social resources.The full text main content is basic theory of Tax Planning and application of practice operation technology,and discusses basic theory of why carry out Tax Planning,who design and implementate programme of Tax Planning and when carry out Tax Planning in the Northeast old Industrial base;The text also analysis systematically practice operation technologies about how carry out Tax Planning to make use of the national and the local policy and design and realizate programme of Tax Planning.The paper be composed of five chapters .The first chapter is preface and is discussing research background,significance,train of thought,method and innovative points.The second chapters have discussed basic theories about the implication of Tax Planning,the relation between Tax Planning and Tax Accountant and target of Tax Planning. The content of the third chapters is putting forward suggestions by analysing the factors of affecting Tax Planning according to current situation of Tax Planning of industrial enterprise in northeast China old industrial base and providing concrete feasible scheme of Tax Planning.Fourth chapter is mainly discussing technology method of Tax Planning suitable to enterprise in the Northeast old Industrial base..The article divides into three arrangement of introducing technology of Tax Planning in the northeast China old industrial base.Part I mainly discusses method of Tax Planning generally,PartⅡdiscusses method of Tax Planning which make according to tax preference policy implemented in the Northeast old Industrial base.PartⅢdiscusses method of Tax Planning according locality's tax preference policy in various provinces.Through three level explanations,the enterprise in the Northeast old Industrial base may understand the general method of Tax Planning,can also unify the local tax preference policy to carry on Tax Planning.The fifth chapter draws the conclusion and pointed out related question further needed to study.