Research On Benefits Of Tax Saving Of Combined NY Company

Based on the process of restructural reforms in D oilfield, this paper expounds the changes in organizational structure and the alteration of legal person of NY company which is the subordinate enterprise of D oilfield, and then this research papers do more comparison in consolidated ratepaying before and after enterprise combination from2009to2011. There are a large amount of data to support the argument that it is necessary to do tax planning and it brings huge benefits after consolidated ratepaying.This paper has seven chapters.The first chapter is an introduction. Including the research background and the reasons for choosing the topic.The second chapter elaborates the related theories.The third chapter introduces the brief profile of NY company. The forth and fifth chapter introduce the situation of tax paying in NY company before and after the enterprise combination from2009to2011. The sixth chapter elaborates the benefit analysis after consolidated ratepaying. And the last chapter is the conclusion.In order to ensure that the argument is clear-cut and authentic,the author has made a detailed study and relevant data were filtered and checked,especially researched on the profit motive, the manners of consolidated ratepaying, the reasons and effects of the benefit bought by consolidated ratepaying.This paper demonstrates the facts from three aspects:the actual situation of enterprise, related theory and personal views.As above, the research paper is expected to provide reference and practical guidance for petroleum enterprises to carry effective tax planning.