Study On The Tax Planning Setting Up In The Chinese Enterprises

Tax planning is different from the tax burden onto,tax evasion and tax fraud. Tax planning refers to the taxpayers on the basis of complying with the relevant laws and regulations in advance through the financing, operation, investment, business plans, programmes of two or more choices in achieving a reasonable minimum tax at the same time the value of enterprises maximize financial activities. Writing in this paper the author always will be located in tax savings planning and tax avoidance planning.The emphasis on corporate tax planning is not against the law under the premise of using the tax law and tax preferential policies given by the choice for realization of tax optimization and tax receipts maximization.Reasonable taxation in the reduction of corporate tax planning costs, there should also be beneficial to the implementation of the country's macroeconomic policies so that the economic and social benefits to organic, thereby increasing taxes.Currently on tax planning books and papers there are many, but mainly reflected in the tax planning industry or the tax on tax planning.Complete the establishment of enterprises on the little tax planning, the author attempts to study the tax planning of establishment. The tax planning has certein space because of the establishment, the direction of investment in the direction of a different choice. This paper on the basis of the basic theory of tax planning, first of all, discusses on the enterprise financing methods, the establishment of the form,the investment direction, and corporate expansion in the specific acts,and then discusses on a comprehensive tax planning study, Finally Proposes the issue which we must pay attention to in the establishment of enterprises in tax planning.Based on the new enterprise income tax law and new accounting standards on the basis of, and given full consideration in the new income tax law, tax planning sets up ways and the conversion of space, the author makes full use of literature search, investigation and study of linking theory with practice, Case analysis methods makes some obscure and complicated legal regulations into cases.At the same time in the writing process,the author trying to technology in the planning model will be a number of technical, day-to-day operations of the business tax planning simplified, standardized, and new enterprise income tax law will be relevant elements into the text, with a view to setting up business in a certain learn..