Study On Tax Planning Problems Of Modern Enterprises

In the western countries, the tax planning is prepared widely. It is known as "the intelligence people's civilized behavior." However, the tax planning of our country is developed late relatively. After our country setting up market economic system, the tax planning was known and practiced by the people .The expenditure of the tax revenue is an important part of the enterprise's cost. Through the tax planning, the tax revenue burdens of enterprises will be lightened and the profits of enterprises will be increased sharply. This text base on the modern enterprises which purse the most value, probe into the tax planning problems.This text is divided into five parts: Part one , have defined the definition of tax planning, compared with the concept of tax evasion ,tax avoidance ,etc. And in this part have described the studying of innovation and meaning, etc. Part two, have explained the tax planning's evolution and current situations in our country and developed countries, and known the characteristics of our country's tax planning. Part three, have studied the problems of our country's tax planning. Part four, through the four main tax categories, have studied the tax planning's contents and ways. Part five, It is the conclusion and several Policy recommendations.The tax planning is an operational subject, so, adopt the demonstration method that the theory combines with reality in the course of studying in this subject. after carrying on the theory discussion, through analyzing about some concrete cases, further confirm relevant theories. In addition, for make the question clear enough, also adopt the way of comparing with others and qualitative analysis and quantitative analysis, etc.the weight of tax planning of this text lies in how to pay taxes little in range that tax law allow, reduce the risk of checking, make the whole interests of enterprises greatest.