The Study On Tax Planning Of Ginza Mall

Keep the current tax system reform and improve the situation, companies are facing under the constraint of a comprehensive tax competition in the market environment. Especially in 2009 the State Administration of Taxation on tax inspection of the storm, resulting in many large enterprises have in back taxes and fines in the case, led to many of the companies are now trying to seek legal business financial management program to achieve the low tax burden, improve efficiency Purposes. Both the current business tax planning business actively explore in the direction of internal accounting and financial management is a hot research topic areas. China's market economy system in the continuous improvement of the situation, a reasonable tax planning as a business reduce costs and improve the competitiveness of important means, will be an unprecedented development in China. The important role of tax planning will be more corporate attention.We combined the theory of corporate tax planning operation of the Ginza Mall and the financial condition, and fully tap the business tax planning space, a variety of planning programs by analyzing the pros and cons for the enterprise to explore and that the best tax planning solution, which Comprehensively improve the economic benefits of the Ginza Mall. This paper sets out the background papers, research status, research method, the basic framework and innovative ideas; Secondly, the review of domestic and foreign experts and scholars on the understanding of the meaning of tax planning and presentation, scientific definition of the concept of tax planning, And then discussed the theoretical basis for tax planning, basic principles and techniques of tax planning, tax planning of the companies the necessity and feasibility; by combining practice and theory, according to the current development of the Ginza Mall, for the silver Block tax preparation mall specific problems that the tax planning objectives for the company's basic idea, and a detailed study of tax planning in the Ginza Mall in the application of business activities, in comparison with others in the industry on the basis of the company, developed a Ginza Mall is more suitable for tax planning program. This last part of the tax planning process for the Ginza store in the risk prevention measures proposed, the company laid the foundation for future tax planning.This article emphasizes the theory and into practice with special emphasis on complete control of tax policy, which for how companies in the financial management activities in the substantive tax planning guide, and finally this prospect of a modern corporate tax planning for future applications.