Research On The Problems And Suggestions Of Tax Planning In Chinese Enterprises

Tax Planning is a mature behavior of Enterprise in the ripe market economy; it is a part of taxpayer's rationalized strategy. Its ripeness has actually reflected the market economy maturity of a country, have reflected people of this country's consciousness of paying taxes and expropriation and management level of the revenue department. At present, Tax Planning in our country has started in no matter theoretical research or the practice and a great deal of problems urgently to be solved exists in the course of transient development. While we set up socialist market economy new system and put emphasis on Managing the tax in accordance with the law in the present stage, We analyze Tax Planning evolution Problem that exist in the course of development in order to promote of Tax Planning development in our country, undoubtedly have certain theoretical meaning and realistic meaning.The paper starts with the concept and the difference among the Tax Planning, Tax evasion, evading payment of duty and reduction of tax, theoretical foundation and implement terms of the tax planning The author has explained problems existing in the course of tax Planning development and has analyzed the restrict factor of Tax Planning of our country, put forward several recommendations policy in order to develop Tax Planning and combine our country present economic social environment look forward to development prospect of Tax Planning think Tax Planning can realize government and enterprise " two-win " Tax Planning have a bright future in the future.Under the guidance of the above thinking of research, this text divides three parts to discuss:First part, Basic theories of Tax Planning On the basis of summing up and appraising the concept and state to the Tax Planning by domestic and international experts and scholars at first, the author defines the Tax planning theory, Tax Planning has broad sense and narrow sense. In view of the stage of economic development of society of our country and legal system state of our country at present, content of this text is applied to broadly-defined the Tax Planning concept to explain. Then for holding intention of the Tax Planning, the author analyzes difference of Tax planning, evading taxes, evading payment of duty and reduction of tax, etc., then pointing out Three characteristics and three principles of the Tax Planning on the basis of understanding the ConceptThen using tax revenue price theory, organizational behaviorist theory and modern enterprise theory, the author explains theoretical foundation of Tax planning and has analyzed emphatically Tax Planning in the legal meaning. After the tax revenue is prepared analyze, it draws that the Tax Planning is a power of a taxpayer's on the basis of the legal doctrine principle of the tax revenue. Finally the author Points out implementing Tax Planning need the precondition of state acknowledge Tax planning of taxpayer right and sound and transparent state revenues legal system.Second part, problem and suggestion in the course of our country Tax Planning start with our country Tax Planning history of development after accepting certain achievements nearly ten years of development of tax Planning probes into of our country Tax Planning problem that exist in developing, that is the reason why development lags.Third part, behind emphatically, combine analysis of factor these for promote Tax Planning of our country development against our government, tax authority tax acted for the intermediary such relevant respects as the theory research worker, etc. have proposed several countermeasures and suggestions.Fourth part, The Tax Planning of our country develop prospect forecast. Combine our country manage the tax in accordance with the law carrying out andimplementation and to set up and amplify socialist market economy of our country of general plan, draw the Tax Planning not to destroy the social economic order, but make social economy develop in a healthy way even more faster, the Tax planning can realize the conclusions of the government and enterprise " two-win ". With the constant ripeness in market economy and the further enhancement in international economic cooperation, the Tax planning has a bright future.