Research On Tax Planning In The Business Process Of HD Enterprise Group

The theory and method of tax planning has been introduced in China since1990 s.Currently, more and more attention has been payed to tax planning by corporate managers and staffs, especially for those large enterprise groups walking in the front of the times,concepts and methods related to tax planning have played a significant role in reducing the tax burden, preventing the tax risk and improving the management of the corporation. However, more and more exisiting tax planning methods are still at the theoretical level and lack of practicality and operability, while,due to new tax laws and regulations,lots of tax planning methods are outdated and no longer have the reference value,therefore, a tax planning system with strong operational value and practical significance is necessary.Taking HD Enterprise Group as a case, this article is written on the basis of realizing the business practice of HD Enterprise Group, including the financial status and tax status of HD Enterprise Group. It proposes a series of tax planning schemes on purchasing, researching, saling, investing, financing and profit distribution of HD Enterprise Group. Only by this way, can we bulid a comprehensive system of HD Enterprise Group.Besides, after analysing and researching the status and problems of HD Enterprise Tax Planning, this paper also puts forward to methods and solutions for the tax planning system of HD Enterprise Group. In order to better assess the effects of the implementation of tax planning and monitoring system, this paper makes use of the thought of mathematical modeling, constructing Judgment Matrix and the evaluation model of tax planning system, which makes up for the lack of quantitative evaluation mechanism deficiencies of tax planning theroy. By evaluating, analysing and making solutions of the problems of HD Enterprise Group tax planning system, this paper is devoted to looking for the proper tax planning system associated with the actual business.By constructing and evaluating the tax planning system of HD Enterprise Group,this paper contributes to the development of the tax planning theory and also play a positive role in the tax planning solutions of Enterprise like HD.