Corporate Tax Planning

In the Socialist Market Economy, enterprises are legal persons running independently, assuming sole responsibilities for profits or losses and accounting alone, whose economical behaviors are of vital importance to economical profits. In terms of economics, tax is the relation of economical profits formed by a state's participation in the distribution of the surplus products in society, which is realized by formulating the rights and duties of tax in taxation laws. But in terms of business financial affairs, tax is an internal cost which are imposed to pay. Tax saving means gaining net-profit directly for enterprises. Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.From the point of various tax planning this dissertation points out enterprise tax planning, which has an essential distinction with tax avoidance by utilizing the flaws and gaps of taxation laws, tax system and tax management, is government-tax-policy -oriented tax saving planning. Therefore, enterprise tax panning is an important part of business financial affair decision and an important carrier for government's implementing macro-control. Based on this, the dissertation theoretically exposes the basic principles and techniques, discusses the effect, risk and control of enterprise tax planning. From theories to practices, associated with various enterprise manufacturing and managing policies and the current taxation laws, the dissertation completely and thoroughly explores the operation and techniques of enterprise tax planning concerning enterprise setting up, money collecting, investing, managing and asset restructuring.