Jinrun Gong Division Associated With The Enterprise Income Tax Planning

In line with national laws, rules and regulations , tax planning is a natural behavior of financial management,which is as far as possible to reduce the tax burden. In the Tax planning, the most important tax is corporate income tax. The tax planning between the affiliated enterprises is, within the group of companies or between the interests of related parties, in order to achieve its overall strategic, effective coordinate the various units within the Group, and to seek maximize the profits. Now, the literature studding on the correlation corporate tax planning is lack, this paper studding on this issue, explore the effective and reasonable mode of tax avoidance of the related enterprises. The most important purposes of related party transactions are to achieve the transfer profits from the adoption of transfer pricing and thus get tax evasion. First, this article carry out Kim Yun-Zhuhai and its affiliated enterprises tax planning within the business environment, then, from the external environment to start tax planning, make the tax planning of the financial companies and its affiliated enterprises at the implementation process. this paper ,through studying the purchase and sale behavior of these associated companies , get tax planning in the behavior of purchasing, related party transactions, transfer pricing, financing lease, and the establishment of enterprise assets aspects . This article is also introduced the tax receipts on of the planning program from 2009 to 2012.This paper is divided into five chapters. Preface Chapter I, is introducing the thesis background, significance and the main contents of thinking. Chapter II is theory summarize, briefly discussed the domestic and international tax planning developments, the tax planning features ,meaning , basic methods ,theories ,the cause of the tax planning within the affiliated enterprises ,and the objectives of corporate income tax planning. Chapter III is analysis the environment of the Kim Yun'tax Planning, introduce the basic situation of the company and its affiliates, analysis the relating tax laws , policies and the income tax breaks ,thus proved the possibility and necessity of the tax planning ,At last to refer to still some question exit in Kim Yun, Chapter IV is focus on the income tax planning strategies. Chapter V design the income tax planning program of the Kim Yun-company and its affiliated , and introduce the operation of the whole process ,another focuses is on the study that the transfer pricing related tax planning and the methods of operation.From this paper we can see, Kim Yun-thesis and its associated companies, through tax planning, get actual benefits .it proved the tax planning within the corporate can not only enhance the overall profitability of the interest and interest groups, but also the center of the whole group at the least economic cost (tax expenditures) get the directly or indirectly, benefits, reducing the tax burden on interest, and ultimately get the purpose of maximizing the whole group benefits.