Research Of Several Issues Regarding Tax Planning In Financial Industry

At the beginning of the 21st century, financial industry has made a rapid progress. It plays a key roll in the national economy. Because of its high extent of risk, we should pay more attention to the financial industry. Exploring of the tax planning in financial industry can promote the aggregate capacity of financial enterprises. And that is the purpose of this article. It is consisted of four chapters.Firstly, the introduction part describes the research background, research meaning, literature research synthesis, research structure and content, the main innovation and inadequateness of this dissertation.Secondly, this dissertation makes a short-cut introduction to the financial industry. Another task of this part is to describe the current situation of the financial taxation system. There are a lot of problems in financial taxation system which restrain the development of financial industry. For example, the law of financial taxation can not follow up the innovation of finance. But we can see from the other side that shortcomings of financial taxation system provide the possibility for financial enterprises to make tax planning.Thirdly, this dissertation analyzes the links between corporate tax planning and the growth of national economics. In addition, this dissertation discusses the characteristics and theories of tax planning deeply. Also, it indicates the best situation of tax planning and the principles which should be obeyed in the process.Lastly, the research of tax planning is put into the framework of strategic management of financial enterprises. This dissertation chooses the most typical tax in the special strategy to debate how to make the taxation cost minimized. But it doesn't mean that it is the only category of taxation which should be focused on in the given strategic management. At last, tax planning ways of other taxation types are discussed though they are relatively less important.