The Research Of The Tax Planning And Design Of Domestic From The Aspects Of Financing And Investment

Paying tax according to the Law is the basic obligation of every citizen. Nowadays the taxpayer pay more and more attention on paying tax, at the same time, in order to protect their own benefits and interests, more and more smart taxpayers start to notice and study the tax planning in purpose of decreasing the tax payment legally. After China becoming a member of WTO, law-based tax and transparent tax law are basic requirements for WTO members. Thus, it is the mature time that the Chinese taxpayers develop their tax planning and design. The prospect of the market of tax planning will be bright and prosperous. The research on the tax planning becomes the hot topic in China taxation theory study. At present, the academic research on the tax planning and design of the Chinese enterprise economic behavior is still far from maturation. There are few relative books on this topic.Business financing is the starting point of the capital operation of the enterprises. The investment decides the benefits and interests of the enterprises. Those 2 aspects are both essential to the enterprises. This paper is based on the research of the tax planning and design of domestic enterprises and elaborates the problem existing in the tax planning and design from the aspects of financing and investment respectively.This paper is based on the theory of tax planning and investment activity. Combined with the practical cases, this paper researched and analyzed the enterprises financing and the tax planning of the investment activity systematically. Finally, giving the suggestion to solve and consummate the problems existing in the domestic enterprises tax planning. There are 5 sections in this paper. First section, introduction, in which introduces the background of topic choosing, the process of the domestic and foreign research and the meaning of purpose of the study; Second section is the section of the theory of the tax planning. In this section, the definition, characteristics, meaning and principles of the tax planning and design are introduced systematically; third section, the tax planning and design of the enterprises financing. In this section, I analyze the possibility of enterprises tax planning according to different means offinancing, meantime, analyzing the practical methods of tax planning and design combined with the real cases; the fourth section, the tax planning and design of the enterprises investment. In this section, I introduce the choice of enterprises organization, the decision making of the investment project and methods and the content of the transnational investment tax planning and design; the last section, the fifth section, analyzing the status of the domestic enterprises investment and financing and giving the suggestion.