The Tax Planning Design Research Of A Company Before Initial Public Offerings

Many years after the reform and opening up, China’s market economy gradually perfect,our country also has developed a very detailed and complete tax system, and an enterprisehow to in the fierce market competition environment, through reasonable tax avoidance costsaving for the enterprise is a very urgent and important issue, especially in listed companiesfirst, how to design a reasonable and legitimate tax planning is a subject worth exploring. Anybusiness purpose is to obtain the maximum profit, so business is the pursuit of profitmaximization of enterprise’s. A enterprises as a need listed household electrical applianceenterprises, management is relatively mature, but the listing Corporation and the non-listedcompany has the difference, the financial review listing Corporation faced the very strict, soenterprises must make full use of the national tax policy, reasonable arrangements foroperation, effective tax planning at this point in time, in the realization of this objective, listedat the same time, reduce the maximum degree of tax expenditure, in order to achieve thelightest tax burden, profit maximizing behavior.The necessity of the tax planning this paper mainly studies the enterprise before listing;and the definition of tax planning, tax planning is the basic characteristics and significance ofenterprise tax planning. And further explored in detail before tax planning problems Acompanies, and research A enterprises listed before the tax planning the design ofprogrammes, including the company’s financial situation, the company tax analysis and taxplanning scheme design. Lies in its practical significance:(1) the tax planning can improvethe A management level and professional level;(2) through the tax planning to help the Aenterprises to improve their financial management system;(3) to help the A enterpriseproduction and management decision-making right;(4) to help the A enterprises to improvetax awareness;(5) to bring direct economic benefits to the enterprise A. And through the spiritand practice ability, innovation of this paper reflects the level of professional knowledge.This paper is mainly divided into five parts, the first part is the research overview,introduced this tax planning research background, research methods, significance and purposeof the study and the status quo at home and abroad. The second part planning overview andbasic ideas for tax. Such as definition, basic tax planning features, significance and principleswhich must be followed, and illustrates the basic methods of tax planning. The third partintroduces A enterprise development status of the road, such as financial, A enterprises arenow faced with the11main categories of taxes, including value-added tax, business tax,enterprise income tax and nearly three years of tax burden; and focus on the A enterpriselisted before the tax management problems, such as tax planning and enterprise listing Deedtax relief problems and whether you can use tax planning. The design scheme of the fourthpart focuses on the A enterprise tax planning, design, combined with the present situation oftax preferential policy management in A enterprises related to tax law and the tax planningmethods and can enjoy a targeted tax, and some policy risk, operational risk, management risk analysis, suggest. Work points, should pay attention to the implementation of specificapplication process of the fifth part of the previous chapter design scheme of risk control,tracking and performance evaluation are introduced.This paper tries to use the theory of professional knowledge and tax documents,combining the A enterprise listed before tax planning for enterprise of our country, how tostrengthen the listed before the tax planning and put forward the countermeasures andsuggestions. Similar to other domestic household electrical appliance enterprises successfullylisted a good reference.