Study Of Corporate Tax Planning Strategies

Tax planning is an inevitable countermeasure that taxpayers take. In Western developed countries, tax planning practice is quite widespread and the theory study of it is thorough, too. Owing to history reasons, it started late and the study of it is little in China. As our country enters the WTO, administering tax according to law, transparence and publicity of the tax law are basic requirements. Therefore, the opportunity to carry out taxplanning for tax payer is coming, and tax planning study becomes an issue of tax revenue theory field.Through the analysis of classic documents, the author gives her defmation of tax planning and shows it is different from tax evasion, and the author also points out clearly that tax planning is legal and reasonable. Making use of Game Theory, the author establishes the game models among enterprises, between enterprise and tax department, and between enterprise and government. From it, the author analysizes the necessity of studying enterprise tax planning and game relations among the three parts.Using Principal-agentment Theory, the author explains tax departments' rent-seeking behaviour and establishes expanding game models encluding between complicity in enterprise, tax department and government, and between complicity in enterprise, local government and central government. It pionts out that tax planning should carry out according to coon law policy and be in the long run in order to make profits together. Basing on general exploration and game analysis, the author studies tax planning at enterprises' different stages such as establishment, finance, investment and distribution and in transnational management by Emircal Research Methord. At the same time, the author summarizes tax planning's main technology and methods through relevant examples and points out legal and reasonable tax planning can make profits for enterprises. At last, aiming for some problems existing in Chinese enterprises at present the author puts forward corresponding and developing suggestions about tax planning.The paper tries to comb game relations among enterprise, tax department and government through research of Game Theory and analysis of tax planning at enterprises' different stages and search legal and reasonable room about tax planning for Chinese enterprises. At mean time, the paper summarizes tax planning's technologies and offers some practised methods for Chinese enterprises. With further development of market economy, amplifing of taxpayers' awareness and gradual confimation of taxtaker to tax planning, the prospect of our enterprises' tax planning is bright. But because of some problems existing in tax planning, it needs further theory research and practised direction.