N-listed Companies Under The New Accounting Standards, Tax Planning,

Tax planning is a self-management behavior which taxpayers or their agencies arrange the refers to the tax-related matters , plan and control the various tax-related aspects in the premise of complying with tax laws and regulations . The purpose is reducing the tax burden reasonably.With the society's tax and legal environment improving , under the macro-control, as well as the impact of competition's increasing ,the enterprise who want to minimum their tax burden, increase the value of the enterprise ,create the competitive advantage , enhance the core competitiveness then legitimately and effectively enjoy their due rights and interests must adopt the science and system way.In this paper, it elaborate the theory researching dynamics on tax planning at home and abroad , then discriminate tax planning between tax avoidance and tax evasion. It takes N which is a real estate category listed company for example. After Understanding and analysis of the present condition of N, it concludes that N possesses the conditions to carry out tax planning and tax planning is necessary. The article integrate of financial accounting, legal, investment and financing, strategic management and other knowledge, used some research methods, such as qualitative analysis and quantitative analysis, theory integrating with practice, comparative study and so on. Combining with the company's business strategy, it put forward measures about the specific tax issues appearing during the project company setting up, project constructing, real estate selling, M&A and other aspects of the implementation of those involved in the specific tax issues, connection with the new accounting standards for business enterprises issued by Ministry of Finance, the new Enterprise Income Tax Law implemented in 2008 as well as the latest real estate industry Policy, and then proposed solutions to develop a complete program of tax planning and generalized the enlightenment of tax planning N's case bringing to us.This article aims to study and refer to previous theories on the basis of research results, N for the company's business strategy for the development of N's tax planning program However, limited by the level of research and time constraints there are still some defects that pointing out the direction about my follow-up study.