Study On The Corporate Tax Planning

Tax planning refers to the tax payer or social intermediary organizations, through prior planning and arrangements, choice of a most powerful way to achieve the enterprises' interest largest and the maximization of corporate value without breaking the current tax laws and other relevant laws. Tax planning has been more and more used by many enterprises,planners do necessary planning about tax expenditures through tax planning,then make the Business spending minimize,and achieve the goal of maximizing corporate profits. Tax planning is still in the early stages in China, some enterprises even to carry out tax planning, because of their managers lack of comprehensive comprehend, also lies on part of the main types or a particular sector, lack of overall application.This article will discusse the meaning of tax planning and the principle; the theoretical basis and the principle of tax planning;the classification of tax planning; and the distinction between tax planning and tax avoidance.This paper start from basic theory of tax planning, do analysis about current Chinese enterprises' tax planning in the background of tax law changes, and exacerbated the theoretical understanding of tax planning about taxpayers, I hope it can push the development of Chinese manchinery manufacturing enterprises' tax planning. This paper do analysis around the theme of corporate tax planning metnods, it has divided into fifth major parts: The first part introduced the background, purpose , meaning ,research status both at home and abroad and the main research contents and methods of the paper; The second part introduced the relevance theory of tax planning; The thired part is about the problem of tax planning;The fourth part is about the use of tax planning; The fifth part through the tax planning analysis of Huasu company prove the before parts.