Research On Tax Planning In SJ Enterprise’ Financing

Financing is the behavior and process of an enterprise raising funds, according to their production and operation, the status of funds, as well as the needs of future business development of enterprise, through the science of forecasting and decision-making, under the certain way, from certain channels to corporate investors and creditors to raise funds supply organization funds to ensure the company’s normal production needs.Modern enterprise financing process involves many tax issues, it profoundly affects the financial goals of the enterprise.With the maturity of the market environment, in the course of the current financing decision, the effective tax planning activity can not only improve enterprise management level to a large extent, and achieve their long-term financial management objectives, more specifically, the tax planning for businesses based on indicators of current financial flows, also has a positive meaning and impact to carry out the activities of financial decision-making. Therefore, tax planning imminent financing activities.Under the background of SJ enterprises’ financing activity,this thesis research how to use tax planning in enterprises’ financing so as to make financial decision and service the goal of financial management.In this paper, the modern enterprise tax planning fund-raising activities were studied in detail,according the example of SJ enterprise’ financing.This article introduce SJ enterprise in the overall presentation, including the financial condition and tax SJ enterprises.Then, this paper describes tax planning research of SJ enterprise’ financing in 2015.Therefore, the paper introduce the manner of financing, the choice from the corporate capital structure, bank loan financing, issuance of bonds financing, financial leasing and other financing activities for the design of tax planning strategies to explore how to finance the activities of tax planning, and demonstrate with case from the perspective of practice.Subsequently, the paper illustrate SJ tax planning problems in financing from five business areas,such as inadequate understanding of the theory and business, corporate finance staff quality to be improved, the legal system lag, poor awareness of the rights of taxpayers, tax agents slow development in China, financing constraints so that the high cost of financing.Finally, this paper describes the prevention and control of SJ financing activities in risk. Risks may exist for financing activities, financing activities of tax planning risk were studied and proposed coping strategies to effectively prevent and control risk.