Gaming Process On Corporate Tax Planning

Tax planning is an activity that taxpayer do business in accord with the national laws and regulations, taxpayer formulate taxpaying scheme in production, business and investment to deal with their own production in order to achieve tax benefit maximization. With the development of market economy in China and the rise of social legalization degree, tax planning has been concerned by more and more people. On one hand by tax planning taxpayer adjust development direction and resource allocation structure to seek long-term exemption benefits. On the other hand under tax regulations framework, taxpayer adjust the cost income confirmation to seek after-tax profit maximization. Objectively speaking, the relationship between tax planning and government tax laws are interdependent as well as gaming relation. By perfecting the tax regulations government can not only guardant revenues but also adjust the economic operation and allocation of resources. Through the space of the government regulations, taxpayers folk earnings increase by tax planning, in turn, to promote the economic development. Therefore, reasonable apply of tax planning can favor the lasting development of economic. However, the development of tax planning in our country is still at an early stage, and the recognization of tax planning is unilateral. At present, the carrying out tax planning is mainly directed department, but lack of whole application.This article starts from the basic theory of tax planning, and development process of tax planning. The whole text is divided into seven chapters. Chapter 1 is the preface, the background and meaning of the topic chosen, the related concept definition, research methods and main content. Article 2 is review, comb the development of tax planning and enterprise tax planning development situation, and have an asses on basis of the study. Chapter 3 tells us the game theory between taxpayers under complete information as well as incomplete information. Chapter 4 mainly introduces tax planning game theory between taxpayer and tax authorities, and then discusses the construction of harmonious tax publicans. Chapter 5 mainly discusses the tax planning form the external environmental aspects. Chapter 6 explains the development situation, working ways and main difficulties in enterprise tax planning through questionnaire survey. Chapter 7 is summarized part, an overview tax planning development present situation and development prospect.