They Study Of Enterprises' Tax Planning In Financing Activity

Capital is a resource which is scarce of the enterprises.In order to meet the needs of short capital to content production,the enterprises need to financing.There are many ways for enterprises to financing and every way has different implications to tax revenue.This will lead to different profits of enterprises and impact of goal.In this paper,the structure can be divided into four parts.The first part is the first chapter and is the introduction of this article.This part of research starts from domestic and international status quo,analyze the current domestic and international tax planning issues for the research and lack of,explains the significance of this study.The second part includes chapters Two and Three and is the theoretical basis of this article. Analyze Chinese enterprises'financing and tax planning theory and methods,such as the status of financing for Chinese enterprises,the categories and common methods of the tax planning,then explains the benefits of the tax planning by a revenue model of tax planning.The third part includes the fourth chapter,Chapters Five and Six.This is the main part of this article.This part explains the importance of tax planning in enterprises financing activities through micro-economics model and game theory model,then expounds the different s tax effect of different financing way by some empirical analysis.The sixth capital analyzes the tax planning model under capital structure constraint by Nonlinear Programming model of Operations Research.For the fourth part of Chapter seven is a summary of the full text.This part advances the deficiency and the outlook of this study.Based on the above analysis,on the one hand,this article can lead the financing management theory into financing tax planning activities of the enterprises,and on the other hand,it analyzes the tax efforts of different financing way by empirical research.