Study Of Tax Planning Of Financial Leasing Enterprises In The Perspective Of Value Chain

Tax planning is an important part of corporate financial management, and the related theoretical study should be forward-looking. Financial leasing is one of the key industires developed by the government in recent years, the study on the tax planning of financial leasing enterprises wil help serve the real economy better. This thesis introduces the value chain into the tax planning of financial leasing enterprise, which is a new perspective. As a new subject, it will enrich the enterprise tax planning theories and benefit its development. Meanwhile, the application of tax planning theory in financial leasing in the perspective of value chain has an important guiding significance.Under the background of “replacing business tax with value-added tax(VAT)” and the further development of the value chain, the tax planning and value chain related to financing lease enterprises in China are reviewed, and the related tax policies are analyzed. Then, contrast with the limitations of the traditional tax planning, the concept and the characteristics of the tax planning in the perspective of value chain are summarized. Finally, the external and internal tax planning of financial leasing enterprises is analyzed. The tax differences, advantages and disadvantages among various tax planning schemes are stated after comparison. Therefore, the necessity and the strategic importance of tax planning of financial leasing enterprises from the perspective of the value chain are presented in the background of economic globalization.The thesis states that in the perstpective of value chain, various policies, laws and methods can be implemented to adjust the internal process and reform the organization structure, which helps the comprehensive planning of the enterprise itself and the overall tax burden of its value system in advance while maximizing the overall value of the enterprise and the whole financing leasing. The tax planning in the perspective of value chain theory will help the financial leasing enterprises out of the predicament of tax reform and promote tremendously the healthy development of the whole financial leasing industry.