Tax Planning Under The Chain-based Enterprise Business

Enterprises is an economic organization which based on profit for the purpose. The cost of tax and the expenses will influence the formation and distribution of corporate profits directly or indirectly. As the market’s rational economic man, Enterprises try to minimize the taxes in the tax laws and other laws, are reasonable, and it is a legitimate interest to protect their way. With China’s opening-up and increase in international exchanges, the tax systerm continue to establish and improve, tax planning become increasingly apparent important. The enterprises have realized that only a deeper understanding and learning to grasp the essence of tax policies, It is very important for the enterprises.Tax planning are closely linked financial management, it has become an integral part in financial management. However, the current t study is only about a certain taxes, less research-based strategic management functions. Therefore, the research of tax planning based on the enterprise function strategy is very necessary.This paper study the tax planning based on the enterprise business chain. This thesis has both theoretical and strong practicality. First, This paper summarizes the tax planning based on current research and to explore and construct the theory system of tax planning. The article first defines the concepts of tax planning, then list summarizes the tax planning is different from tax evasion and refusal to pay taxes behavior. Second, the article puts forward a new idea-relative interest the biggest as the planning goals, the new target put forward Tax Planning Senior goal, to give tax planning theory and practice to provide some new ideas and new perspectives. Finally the article expounds the principles, contents and methods of tax planning, risk and control, listed our country current tax planning risk and puts forward the control risk measures, and using the theory of the strategic management of enterprises in the" PEST" model of tax planning in environment analysis, first from the enterprise internal control idea to establish the tax planning risk control system.The fourth part is the practice of tax planning. This chapter mainly for industrial enterprises daily operation in the process of key functions such as procurement, production, sales process, financing, investment and allocation of combination of tax policy, accounting treatment, and puts forward the functions of key point of tax planning. This paper study of sales strategy with empirical research and a comprehensive case,we have obtained five kinds of promotions in different wool interest rate under the tax burden analysis, as well as the different promotional methods gain profit from the basic conditions, it is useful the enterprise to create greater value. Finally,the article combined with the new tax policies and regulations data, reveals the one-time annual bonus will appear a kind of unreasonable phenomenon which income growth is less than the tax revenue growth, summarized the one-time annual bonus tax the critical point and the critical need to avoid "unreasonable range" for businesses and individuals in tax planning.This paper combined with the new tax policies and regulations and related data, the text will be in accordance with the business tax planning business process integration, companies can operate globally in the daily activities. The paper put forward the idea of tax planning involved in the enterprise business chain as a clue as the starting point for each specific business, the specific analysis of each business and part of the effect of tax planning affect the outcome. Case in the form of an integrated tax planning point illustrates the integrated use in practice, the actual operation of enterprises has a strong practical reference value.