Research On Enterprise's Tax Planning Of Our Country

In the 1930s, tax planning has been recognized by western countries legal and government authorities, now it has developed very perfectly.The concept of tax planning is almost a household word, the professional trend of tax planning is growing, and industry characters have become increasingly apparent. And this concept was introduced into by our country in the 1990s, though currently research on relevant tax planning has not been rare, but overall, the research about theory and practice of tax planning does not see more. So, in to govern by law and the new-round tax system reform of today, research on problems existing in tax planning is of important theoretical and practical significance for the development of Chinese tax planning.Along with our country socialist market economic system's unceasing consummation.the enterprise in tax revenue is becoming more and more important. As the main body of the market economy, enterprise want to occupy a place in the fierce market competition, have to all-round, multi-level operate production and operation. Free of tax decides that the enterprise's taxes to pay is the net outflow of funds, does not bring any direct income, directly affect the enterprise's operating costs. Therefore, tax planning will become a rational choice that enterprise reduces the tax burden in legal economy. Business tax is one of the main bodies of our local tax. At the new-round tax system reform background, the business tax issue receives the attention. So, carrying out tax planning to business tax of our country's enterprises has profound significance to enterprise's development.According to my mastery of related knowledge about taxation theory, combining with my experience in practice, using a variety of methods, such as comparative analysis, case analysis, etc, under consulting a large number of literature material, Firstly, I summarize the basic theory of business tax planning, introduce the concept, taxpayers and features of business tax, elaborate the concept, characteristics principles, of tax planning, analysis the different between business tax planning, tax savings, tax avoidance,tax fraud and tax evasion by the comparative analysis, introduce four kinds of tax planning theory:the traditional theory of tax planning, the effective of tax planning theory, the expectations theory of tax planning and the effect theory of tax planning; Secondly, I analyze the current situation of our country's enterprise tax planning,and in the light of the status, analysis the factors that they hinder the development of our country's enterprise tax planning; Again, I use case analysis, combine with the cases in reality, introduce that enterprises how should corporate tax planning from taxpayers, areas of taxation, basis of tax assessment, tax rate, mixed sales, in order to provide some valuable theories and methods for enterprises developing tax planning; Finally, in view of the present situation that our country's enterprise carries on the tax revenue preparation, I propose a series of countermeasure suggestion consummating our country's enterprise tax planning.