Tax Planning A Number Of Issues To Study

As the continuously improvement of the tax system in our country, enterprises are involved in the market competition environment facing total taxation restrictions. The system of taxes- paying and self- restriction will be established, more and more enterprises give up Tax Fraud or Tax Avoidance and explore their way to increase benefits through legal approach. Thus, paying taxes according to law and making use of the taxation lever actively to achieve maximum benefit have become the basic point and the standard of conducting financial transactions. Tax planning is becoming a popular topic in economic life.This thesis analyses the theory and operation of tax planning which plays an important part in conducting financial transactions for enterprises.It mainly includes the folloeing six part.PART ONE: bring forward the concept of tax planning; compare the difference between Tax Planning and Tax Fraud or Tax Avoidance; describe the characteristic of Tax Planning; analyze that tax planning is the product of the development of market economy.Tax planning is a legal financial activity conducted by taxpayers that managing the activities such as financing and investing, selecting from several tax paying plans, to maximize the benefit of enterprises and shareholders within the limitation of the laws and regulations.PART TWO: summarize the precondition of tax planning and analyse the significance of tax planning in macrocosm and microcosm.PART THREE: summarize the principles and objectives of tax planning.PART FOUR: analyse the preparation work of tax planning and stress the three integrative points and four entering points of tax planning.PART FIVE: describe the relation between tax planning and financial management, discuss the tax planning for income tax in financing, investing, benefit distributing, and fiscal policies selecting.PART SIX: analyze the developing trend of tax planning.As the economic globalization and the tax system reform, tat planning is developing in globalization, long-term, specialty and market orientation,...