The Research On Tax Planning For Chain Retail Corporation

With the speeding up of the modernization of domestic trading of China, there emerge a large number of chain retail enterprises with considerable scale and increasing importance. However, due to the complete opening of the domestic retail market to foreign investments, domestic companies will confront more intense competition than ever before. Under this situation, these companies have to give up their former extensively developing model of pursuing solely scale, and try to improve their core competitiveness through updating management skills and cutting down operational cost.This paper, with an initial illustration of the basic connotation of tax planning and the consideration of its features and industrial background of chain retail, aims to analyze the conducts of chain retailers from the following three perspectives: organizational structure, operating management, as well as capital operation. Furthermore, this article selects some typical business operations of chain retailers and designs some corresponding plans, including: organization structuring, collectively paying of tax, concentrated purchase, promotion, as well as corporation financing, merging and investing. These plans may well be extended to the similar business operations in other types of corporations.Moreover, certain space has been given to the analysis on the risks stemmed from tax planning, which will offer a panoramic view of various factors to be properly dealt with in tax planning for tax payers to avoid risks.