The Research Of Corporate Tax Planning

Tax Planning in Western countries has long been a household name，in our countrythat people recognize, understand and practice tax planning began in the late1980s andearly1990s. In market economic activities, the types of market players to achievemaximum economic benefits is the pursuit of their value reflect and objectives. Taxplanning as an effective way of corporate tax savings to cut taxes，has become a businessto reduce taxes and increase profits, and an important means to maximize the benefits ofenterprise as a whole. Especially in the context of low-carbon economy, low carbon tax,while a direct impact on corporate profits, an increase of new functions of the energysaving and environmental protection. Thus, corporate tax planning is in line with theirown development needs, but also reflects the social progress of low-carbon economy, andincreasingly subject to all kinds of enterprises of all ages. The research corporate taxplanning also has important theoretical and practical significance.There is more study of domestic and international corporate tax planning, but fewerstudy in low-carbon economy perspective. This situation is not commensurate with theincreasingly high low-carbon economic development boom and booming tax planningcareer.This article study corporate tax planning in a low-carbon economy perspective, theintegrated use of knowledge of economics, management and law. In the basic part of theproblem, in-depth analysis of the basic problem of corporate tax planning to introducelow-carbon economy, tax planning, and the relationship of low-carbon economy andcorporate tax planning, it lay the foundation for this study. Explore the theoretical part ofthe analysis under the perspective of low-carbon economy, corporate tax planning inaccordance with the objectives, principles and risk issues, tax planning practice should bethe priority. Finally, corporate tax planning work in the context of low-carbon economy,improve the overall idea and proposed the concept of rational planning, tax law to providescientific guidance for enterprise as well as provide a reference to improve tax planningtheoretical system, and promote the reform of China’s “carbon tax”.