The Research Of Tax Planning Management Regarding The Bank Of Anshan

Tax planning management refers to taxpayers making full use of their lawful rights under the rules and regulations formulated by the state, planning and arranging all tax-related activities such as daily operation, financing, investment and distribution, to maximize corporate value and optimize tax benefits. Western developed countries have developed mature theories and practices in tax planning management. Due to historical reasons and the economic system, tax planning management in our country started relatively late, its theories are incomplete and there is a lack of practical experience. Business managers do not have deep understanding about tax planning management, misunderstand and often confuse with tax avoidance, tax savings and tax evasion. Currently, most enterprises have not really applied tax planning management to daily business activities.Through the collection of relevant literature and the use of data research, statistical and comparative analysis, this paper carries out a preliminary research about the basic theory of tax planning management, its different ways and methods of planning and the purpose and significance of such actions. On this basis, the Bank of Anshan is used as a case study to analyse how tax planning management is applied in practical work. This paper is divided into five chapters:Chapter 1 Introduction. Through the study of relevant literature, a brief introduction about the origins of tax planning management, its present situations and its importance in promoting China’s economic development is provided. Moreover, the significance of studying tax planning management regarding the main content, ideas, methods and innovations is also briefly introduced.Chapter 2 The fundamental theory of tax planning management. Through the research of theories formulated by domestic and foreign experts, the meaning of tax planning management is defined, the concepts of tax evasion and tax avoidance are critically analyzed in the context of tax planning management, and the principles, approaches, methods and the problems which should be noted are elaborated.In Chapter 3, the current status of tax planning management in the Bank of Anshan is outlined and the existing problems are analyzed.In Chapter 4, the Bank of Anshan is used as a case study to specifically analyze how tax planning management is applied in practice by business managers. This paper attaches high importance to the analyses of tax-related incidents which resulted from the acquisition of three county(city) urban credit cooperatives, daily business activities involving repossessed assets related taxes, corporation tax, income tax, business tax and other taxes. In the process of analyzing tax planning management, comparative analysis is used to compare different schemes.Chapter 5 The tax planning risk management and countermeasures. Chapter 6 summarizes the whole paper and draws conclusions.