Empirical Research On Factors That Restricts Enterprises To Implement Tax Planning

In recent years, western advanced idea and technology concerning tax planning have been introduced into our country and have called for concerted effort in tax planning study among theorists. However, while the tax planning theory and technological developments are being studied, a fact has been overlooked, that is, the implementation of tax planning is not so well in terms of practical application among enterprises in our country. What factors have restricted the implementation of tax planning in practice? What are their causes? How to overcome such unfavorable factors from the point of view of enterprises?In Relation to this questions, firstly, the origin and present status of tax planning at home and abroad from theory to practice is discussed in this paper. And then, nine main factors are stated from both layers of internal and external causes on the basis of surveying research findings among domestic theorists and interviews with enterprises.Next, through questionnaire survey among over 200 scale enterprises, scoring of the nine factors in the questionnaire is statistically classified, and not only difference among general evaluation as to different restricting factors among enterprises is understood, but also the difference in the evaluation of the restricting factors among different types of enterprises is noted. Meanwhile, in relation to the inter-relations among the nine factors, by means of the statistical method of factor analysis, four aspects of risk are stated:risks in terms of law, collection and administration, risks in terms of recognition and technology, risks in terms of strategy and management, and risks in terms of external support.Furthermore, deep-rooted causes that result in the restricting factors are analyzed on the basis the statistical survey result and through repeat interviewing with enterprises financial manager, tax collector and tax medium practitioner.At last, from the aspect of enterprises leadership and technology planning, counter-proposals are put forward as to how to overcome the unfavorable factors in relation to the above-lined analysis achievement. It is believed that this paper will give some indication as to how to carry out tax planning healthily in our country.