Tax Planning In The Group's Corporate Strategy

One of the main characteristic of the market economy is the competition. If the taxpayer don't want to become " the loosers" in the vigorous market competition, he must operate his business with considerations in all directions-and-levels. This is the meaningful point for a company to set up his strategic target. To gain the most with minimum investment is the initiative and final aim for every taxpayer, however the cost will affect the taxpayer' s profit directly. Within the many factors that affect the company' s operation, tax is one of the most important ones. In recent years, with the deepen of China' s reform and the "open up to the outside" strategy, especially after China' s enter into the WTO, the capitals are permeating with each other across the countries and areas, therefore, by aiming to gain the most profit for the concerned benefit body, to plan and prepare the taxation become necessary in our country.In a big developing country like China, to study the basic regulation of how to plan and prepare the taxation under our country' s existing tax system and taxation management level is quite a challenging job. In practice, the company' s resources will reach the optimal usage by well-prepared taxation plan within the company' s strategic management structure.The article deeply discussed and studied the plan and prepare of the taxation in the viewpoint that the plan of taxation is important at the company' s strategic management level, with which the author believe is meaningful. At the same time, with the practical examples, the article tried to set up a set of more reasonable proposals matching to the company' s operating target.The article are divided into four parts. The first part is the brief discussion of the plan and preparation of taxation theory in the company' s strategic management level. The second part is the definition and the meaning of the plan and preparation of taxation for the A energy group company within the company' s strategic management structure. Then, discussed and comment on the present plan and preparation taxation system of A energy group company. In the last, demonstrated the ideas and methods of how to do the plan and preparation of taxation in the A energy group company within the company' s strategic management structure, which including: the basic principles, the plan and preparation of taxation in the course of marketing activities, important financial management activies, human resource management activities and activities during buying and combining of companies.Due to the limit of time and personal Scholarship level, the viewpoints in the article could possibly be superficial and one-sided, yet the author hope to get the concerns of the readers and experts thus make the article become perfect.