Enterprise Reasonable Tax Planning Study

Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically. Concentrated on the basic theory of proper tax planning for enterprises and the different kinds of problem that the enterprises may encounter at the process of production and management, some deep reach and analysis of concrete methods for proper tax planning is carried out. When analysising some real case,the actual effects of different methods for tax planning is studied and contrasted. Generally, it shows rational tax planning may not only bring great economic benefit for enterprises but also contribute to the legal system and prompt the economy development of the society.