Study On The Surroundings Optimization Of China's Tax Planning

The tax planning is that the taxpayers or their agents try to maximize their value by drawing up and implementing the feasible management plan after they appraise their legal surroundings, economic surroundings and social surroundings, while without violation of tax laws. It effects on how to protect the taxpayer's current and future profits, how to achieve the intention of governmental macroeconomic, and how to promote the interaction between taxpayer and government.The surroundings of tax planning refer to all exterior factors and internal factor which they can influence tax planning directly or indirectly. It has practical significance and unfold its characteristic which benefit to national macroscopic economy and taxpayer's microscopic benefit only when the scientific tax planning plan work in its external surroundings.Every factor in the surroundings of tax planning acts on stimulative or obstructive function, therefore, the author analyses the legal surroundings, the economic surroundings and the social surroundings, illustrates the situation and defects through data analysis and case research. In order to impel the development of tax planning, the author profits from domestic and foreign experience, proposes several optimization suggestions about the surroundings of tax planning.This article's frame is as follows:The first chapter is introduction. It elaborates the background, the significance, the references, the research mentality and the deficiencies of this article.The second chapter is relative theory of tax planning. It introduces domestic and foreign concepts of tax planning, analyzes the emergence theories of tax planning, elaborates practical significance through several cases. After discussing the connotation of the surroundings of tax planning, it pointes out its significance.The third chapter is the situation and defects in the surroundings of china's tax planning. By analysing the correlative datas and cases, it discusses current issues in the legal surroundings, the economic surroundings and the social surroundings of China's tax planning, and expounds the reasons on surroundings optimization of tax planning. The fourth chapter is the surroundings optimization of China's tax planning. Profiting from domestic and foreign experience, it puts forward several recommendations policy about how to optimize the legal surroundings, the economic surroundings and the social surroundings of tax planning.