On Tax Planning Of Enterprise Investment Activities

1. Background and Significance More and more Chinese enterprises are going to join into international competition after China entered into WTO. At the same time, following Chinese economic reform, the property right of Chinese enterprises will be clearly. At this situation, it is more important to the management of Chinese enterprise to cut tax-cost. And then, tax planning must be the best choice to them. The conclusion can be made that tax planning must have more development opportunity after China enter into WTO. It is significant to study theory and practice of tax planning.2. Method Tax planning belongs to financial management domain. Allowed by tax law, tax planning will get to the aim that is cutting tax -cost during the enterprise operation. The character of tax planning is validity, planning, intention and entirety.Considering to the character of tax planning, the author illustrates the methods of tax planning through the case that base on tax law.With the purpose of demonstration clearly, the logical construction is used in the thesis. The discourses about cases include five steps: Tax Law Background Description of The Case Scheme of Tax Planning Testing Opinion.3. Contents and Ideas In the first place, the author dissertates the theories about tax planning that is the base of the following content in the thesis. The theories include the originated reason, meaning, the characters, significance, the limit factors, the principle and the study method of tax planning.According to the theories, the author discusses the methods abouttax planning during the investment operation that is one of the most important functions in the enterprise activity. 4. Chief Contribution At the present time, it is in the early step that the theories and the practices about tax planning in china. Some methods about tax planning that concern with enterprise investment must use for reference to the other movements about enterprise operation. And then, the thesis must contribute to development of tax planning theory in china.