Theory And Practice Research Of Tax Planning Of Enterprise

Tax planning is a lawful activity that the taxpayer behaves to lighten the burden of the tax expenditure, increase economic efficiency as much as possible. That is to say, the taxpayer must observe national laws and tax policy. On the other hand, he must arrange his own financial activities in advance. The research of the tax planning belongs to the category of studying of financial management of enterprise.According to the current situation that there is more practical research and less theoretical research about tax planning, and many people still know little about it, this essay study deeply on the theory and the practice of tax planning. In the theoretical research part, I fully discuss the basic theory and the using theory, and point out that the basic theory mainly research the problems such as environment, goal, hypothesis, property, function, principle and information quality characteristic and so on. They focus on explaining and proving. Moreover,it is the basic theory that generally summarizes the practice of the tax planning and guide about the practice indirectly. When explain the theory of using, I introduce four kinds of it. They are theory of tax saving, theory of tax evading, theory of taxation shift, and theory of job organization and person's management of tax planning. In this section, I point out that the using theory focus on the study of procedure and method, which play a direct guidance role in practice of the tax planning. Since studying by this way, I have set up the theory frame of tax planning primarily, analyzed the relations of these factors, and proved the starting point of theoretical research. In the part of practical analysis, I combined achievements of theoretical research; analyzed qualitatively and quantitatively several kinds of factors concerned tax, and set up models of tax planning tentatively. Thus, I have merged multi-disciplinary knowledge together, such as financial management, tax revenue, operations research, etc., and lead those people who know little about solving economic problems with mathematics to pay close attention to this new research direction and research method.