Companies Act Personality Denied The System Is Applicable To Research

With the development of the economy and the society, tax planning actually is an important part of business financial decision. Tax planning has been popular in west country, the related theory has been much deeper .The space of choice of tax policies will become wider with the developing of the reform in our country, the quickening of the speed of economic development, the preliminary formation of the capital market and china's entry into WTO and etc.This paper mainly discusses tax planning in enterprise's investment and embraces three parts.The first part researches the necessity and the feasibility of tax planning in practical economy. It can help enterprises enhance finance management and improve enhance the ability of the managerial personnel and the accountant. It can also strengthen enterprises' competitive power. But it must be paid attention to that the premise of tax planning is established economic environment and supporting measures.The second part mainly explores the rules and tactics of tax planning. Enterprises must obey the fixed rules and tactics in tax planning. They can choose reasonable accounting policies and utilize tax preferential policy and make use of different tax systems to design the lowest tax burden.The third part researches how to apply tax planning theory to practice uniting theory with practice and tax laws. The primal content in this part is how to utilize the tax planning to choose investment industry and region and co-operative partner and choose the way to investment and choose the way to pay and the organized form.