Research On Tax Planning Of Shiheng Special Steel Group Co., Ltd

With the constant development and improvement of the market economy, enterprises pursue the maximization of benefits through all kinds of effective means, in order to remain invincible in the more and more severe competitions. To strengthen the management activities in enterprise's financial affairs and reduce the cost is an important economic activity for every enterprise. Tax planning, as one of the significant activities in enterprise's financial management, serving for the financial management target of value's maximization, plays a realistic role in the enterprise's development.The inevitability and realistic significance of tax planning as the starting point, this paper will argue the feasibility and significance of tax planning in the decision-making in some cases from the point of enterprise's relief of tax, brought in by the reasonable application of tax planning. Though the analysis and introduction of the existing situation of tax in Shiheng Special Steel Group co., Ltd., the principal problem in the tax and planning will be explored, and the according measures on the improvement pointed out. On the basis of bibliography, how to use the tax planning will be analyzed. Under the economic background of the severe competition between enterprises, this paper will make Shiheng Special Steel Group co., Ltd. be in accordance with the national guide of tax and planning, through the reasonable application of the tax and planning, in order to reduce the tax and realize the target of the maximization of stockholder's wealth.This paper is divided into five parts: the introduction will introduce the significance and purpose of this research paper. And in the second part, the influence of tax planning on the enterprises will be presented, moreover, the features of tax and planning and the differences between tax evasion and tax fraud will be in particular pointed out. In the third part, the basic theory of tax planning will be demonstrated to provide the vital theoretical evidence for the design of tax planning. And the fourth part will put forward the outlook on tax planning in Shiheng Special Steel Group co., Ltd. from the analysis of existing tax situation and tax management. And in the fifth part, the design of the tax and planning for Shiheng Special Steel Group co., Ltd in the two aspects of basic management and strategy management according to the realistic situation.In this paper, the tax planning will be wished to be applied in the financial management of Shiheng Special Steel Group co., Ltd. in order to realize more benefits.