The Synergy Of Tax Planning And Enterprise Developing Strategy

Tax Planning refers to enterprises with the purpose of protecting their legal rights, on the premise of realizing enterprises’developing strategy and operating target, to conduct a integrated, legal and aforehand arrangement for business operating involving tax, making different tax involving affair project accordingly, and choose the projects which can cooperate with enterprises’developing strategies to launch and then achieve the goal of profit maximization and enterprise value maximization. During the process of carrying out enterprises strategy management, the enterprises must analyze the market circumstance, inner and out resources around them thoroughly to understand the element sources of resources, ability and enterprises core competence they have. The enterprises need to mobilize all the resources they have to carry out operating affairs with fixed strategy if they want to achieve the goals. And this means that the range of enterprises’tax planning project, target and implementing process will be dominated by enterprises strategy.As the cash outflow of enterprises, whether it is concluded in cost calculating, the enterprises must pay the tax. Under the assuming precondition of "economic man", when the tax law is relatively complete, the taxpayers have reasonable relief approach to cut the tax they are supposed to pay by elaborately planning and planning does not’ violate the intention of tax law. Tax planning can promote the enterprises to plan their operating and managing affairs and realize the effective allocation of resources. During the process of tax planning, it should synthesize its existing cost, risk and other aspects, choosing synergetic project to enterprises’ developing strategy to carry out, so it can really realize the target of enterprises’ value maximization or shareholders’ value maximization and then promote the realization of social target. This paper uses combination of normative theory analysis and living examples, adopting the researching way of combination of qualitative analysis and qualitative research. Applying system theory, risk managing theory and industry life cycle theory to analyze and judge the planning project decision in theory. Meanwhile, this paper takes QuanZhou WH Logistic Co.Ltd as researching object, analyzing how tax planning cooperate with enterprises’developing strategy in practice, verifying that only when the tax planning cooperate with enterprises’developing strategy would it be meaningful.