A Research To The Commercial Bank Tax Planning Problem

In modem society,taxation is closely related to each one of us,in terms of the enterprises,taxation is all unavoidable topic.As an important part of enterprises cost,taxation plays an important role in today competition. With the market nationalization,economic globalization,and the full financial opening up,our financial enterprises ale facing more complicated environment and more uncertain factors. But in this kind of condition,our financial enterprises still face a heavy tax burden.Whether compared the international level,or with foreign financial enterprises or other types of enterprises, the taxation of our financial enterprises are higher,which do harm to the development of our financial enterprises in the international competition. As one of the important financial management means, tax planning have already been widely used in the developed countries. Because of historical reasons, we didn’t pay enough attention to taxation, although we have carried out a series of tax planning studies in recent years. In our country,the tax planning study results about financial enterprises are limited, andstill lack an effective operating system.Spaperaims at combining theory and practice, according to the analysis of our commercial banks surroundings and problems and its strategy objectives, referring the general tax planning methods to demonstrate the feasibility of our commercial bank tax planning, discuss the available tax planning method in the economic activities of commercial banks.This paper begins with comments on existing national and international related research documents. Secondly, it turns to basic theory analysis with state theory, institution change theory, and industrial economics theory to be the main theoretical basis to analyze this paradox. Then it gives detailed argumentation to the current situation, influence factors, and economic results of the paradox. Through descriptive statistical test of the existence and basic theory analysis of the paradox, this paper finds out its influence factors and relating economic results. And finally, it brings forward policy suggestions based on above analysis, and gets the conclusion. There are two innovations in this paper.