Corporate Financial Management, Tax Planning Studies

Firstly, this paper demonstrated the signification of business tax planning through analyzing the social background. This dissertation discussed at the beginning of the relationship of business financial management and business tax planning, elaborates the present situation of the research as well as the application of business tax planning in international and domestic field, and defined the research objectives of this paper.Secondly, the paper also discussed that how the tax planning to be developed through the whole process of the business financial management. The analysis content of business tax planning is affected by many ingredients, which involve the organization structure of enterprise establishment, the structure of share capital, the financing pattern, the business undertaking, the investment fields and the distribution of the profits pattern.Thirdly, the dissertation using empirical analysis analyzed business tax planning of real estate industry. Each tax is analyzed by the real cases in the different ingredients according to the requirements of real estate business. The paper enumerated several cases in application of how the real estate firms develop tax planning in turnover tax, income tax, land VAT, agree duty and so on, and some methods and tactics of tax planning have been introduced.Next, combined with the world's current research on tax planning and application analysis of the situation were discussed. Focused the use of tax havens for international tax planning were introduced, involving the use of methods, measures aimed at other aspects. Analysis is intended to increase worldwide understanding of tax planning application in order to provide a multi-dimensional systems and mechanisms of tax planning ideas for big companies.Finally, the constraints of tax planning on the current development factors were analyzed. At present, restricting factors of the development of China's corporate tax planning including uncorrected concepts; the tax system standards are not internationalized; tax policies and propaganda are not sufficient; poor implementation of tax policies and so forth. Some solutions strategies are also proposed in order to improve the quality of corporate tax planning and tax planning business enterprises in China can play a catalytic role to promote the application. Major initiatives include risk prevention awareness, improving the system of standardization and institutionalization of tax planning, tax planning for evaluation system, and to improve the quality of tax planning decision makers.The final conclusion is that companies can build unified, standardized and effective tax planning pattern, including employees and tax planning practice standard evaluation system. Through tax planning analysis, and the tax planning for corporate development strategy on the context of play, companies can find not only save money, but also the quality of enterprise development strategies to implement the program for the refinement of business development and make due contributions.