Tax Planning, Business Development

The word of tax planning is known to all in western country, having becoming management activity of company and personal finance managing behavior, but it is a fresh affair for great majority enterprise of our country. After entering WTO, enterprise has on expenditure of tax planning than ever before. By using all kinds of tax planning technique and method to reduce expenditure of tax planning and increase profit after tax, it has been adopted extensively by more and more enterprises. The text chooses group company as research object in order in order to create the space of tax planning and urge croup company' s tax planning, depending on advantages of group company in the life period wide scope,more accumulation capital,obvious result of working capital, etc. Doubtlessly it has immediate significance for other company to develop tax planning.The paper makes a thorough investigation and study and puts forward dynamic process,strategic thinking of on the questions of tax planning, drawing on the experiences of group company on the questions of tax planning theory and study methods, combining management,accounting,operational research and,tax code, etc, making use of the standard analysis. It advances precautions against risk of tax planning work basing on currency of tine value and principle of cost-income and the best value of group company. Meanwhile, combining work of tax planning with financial development strategy,investment and collecting funds decision,management activities and conducting financial transactions of enterprise; Using many planning examples of case to go on practical analysis study for theory of directive function and refer to practical method of operation.