Study Of Corporate Tax Planning Strategies

This paper addresses the specific study on revenue planning strategy of an enterprise in three sections. Section one: Fundamental principle of revenue planning of an enterprise; Section Two: Specific strategies of revenue planning: Section three: Formulation of revenue planning strategy. At first, the paper begins with an introduction to the fundamental principle of revenue planning strategy of an enterprise, entirely expounding and analyzing the basic concepts and characteristics of revenue planning: what is the objective of revenue planning of an enterprise? From general overview on revenue planning objective of an enterprise to scientific orientation of revenue planning objective, they are definitely and clearly expounded. What is the principle for an enterprise to conduct revenue planning is analyzed from two aspects. The foremost principle considered in revenue planning of an enterprise is cost-effective principle. When setting down revenue planning scheme, an enterprise can not blindly take into account fall of revenue cost but ignores increase of other expenses arising from the implementation of such planning scheme or decrease of earning. Comprehensive consideration must be given to the fact whether such revenue planning scheme can bring absolute earning to it. Secondly, it shall try for long-term growth principle. One successful revenue planning cannot but an optimized choice from among a couple of revenue schemes. We can't consider that the scheme of the minimum tax burden is just the best revenue planning scheme. To blindly pursue drop of tax burden will sometimes lead to reduction of an enterprise's overall interests. In considering the principle of revenue planning principle of an enterprise, not only cost-benefit should be taken into account, but its long-term development should be taken into consideration. What is the legal basis by which an enterprise conducts revenue planning? What are law violation and criminal action revenue against revenue? The paper also clarifies the circumstances under which an enterprise will be penalized according to revenue law, and the fact that revenue planning is not a kind of illegal action but a right due to a taxpayer. In Section two, an introduction is given to the specific strategies of revenue planning. Revenue planning involves all economic activities of an enterprise related to revenue. Production and operation activities of an enterprise consist of incorporation, fund raising, investment, production, accounts adjustment, income distribution, etc. An enterprise will employ different revenue planning strategies in different production and operation phases. The paper emphatically gives presentation to specific strategies from ten aspects: (1) income planning strategy; (2) planning strategy involving cost and expense; (3) revenue planning in enterprise financing; (4) revenue planning in fixed asset investment of an enterprise; (5) revenue planning of income distribution of an enterprise; (6) make advantage of preferential policy of revenue; (7) postponement of tax payment, or delay to pay tax; (8) strategy on planning of loss and profit offset; (9) planning of ways of capital contribution; (10) selection of organizational form. Section three addresses the ways to formulate revenue planning strategies. The paper explains the importance of formulating revenue planning strategy by beginning with the fact that a lot of revenue planning schemes sometimes can't achieve the ideally expected results though they theoretically may pay less tax or lower some tax burden. Starting from the procedures of setting down revenue planning strategy, the section stresses on the analysis of an introduction to how revenue planning strategy is formulated level by level and the points for attention in formulating the strategy. In the aspect of formulation of revenue planning strategy in particular, the paper closely relates to the problems seen in the actual operations and systematically sums up the problems in ten aspects that should be paid attention to in formulatin...