Research On Enterprise Tax Planning

Tax planning is a financial activity as well as a planning activity. In order to the maximized benefits and enhance the competitive power of the enterprise, it is significant to implement tax planning activities, consider each of the specific business tax related links and develop the optimal tax scheme. In recent years, the tax planning has played a greater role in the enterprise management, which has received the consistent recognition. Enterprise financial management including tax planning has become one of important means for enterprise to regulate the operating costs and increase the economic profits which has been thought highly of by the managers of the enterprise.In this paper, theoretical tools and research methods were integrated used including economics, management, financial management, and other disciplines to carried on the system research about the enterprise tax planning problem.First of all, the paper has come to the concept of tax planning through carding tax planning research literatures. Tax planning is so-called such a planning behavior, is the taxpayer abidance by the laws and tax laws, on the basis of tax policy orientation, choose the mini-mum tax for our consigners beforehand, to receive the maximum possible tax revenue in their operating, investment and financial activities.Second, case study method has mainly carried on the research of enterprise tax planning in this paper. With a national enterprise group M coal company as the research object, through dissecting the current tax-related state of M company, and on the company’s tax data for nearly three years the longitudinal comparison, put forward the planning idea. Tax policy and tax rates of tax policy, tax payment period of tax policy, tax’s preferential policies and accounting policy choosing of tax policy were used, tax planning scheme was put forward around the tax category for the company involved in the process of production and operation of taxes to specific, and analyzed the influence of tax savings, the conclusion was obtained of effective tax planning that it can reduce the corporate tax burden, lower operating expenses, increase economic benefits.Third, the author of this paper proposed rationalization proposals and strategies about enterprise tax planning. Respectively, To recognize the conception of tax planning, improving the basic diathesis of the tax planning personnel, pay attention to tax planning for the benefit as a whole, prevention of risk in investment of distortion, to consider dominant cost and recessive cost in the process of tax planning and build good relationship with The government.etc.