Based On The Financial Activities Of Enterprises Tax Planning Study

At present, along with our country market economy ceaseless and perfect, the competition among enterprises is more and more intense. China is gradually entering the era of " Small Profit ". In the fierce competition, the enterprises in order to get further development, they begin to try various devices to increase their earnings after tax, for satisfy the long-term development of companies. The after-tax income can increase by enterprises income increase. It can also be caused by a tax reduction. If existing production condition of the enterprise is very difficult to change, profit is very difficult to improve in the short term, enterprises can be considered from the aspects of tax reduction, tax planning to increase profit after tax.There are many views about corporate tax planning. the enterprise can only to a tax planning, or on a production planning. But these common tax planning views are not from the enterprise view to analyze the business activities of enterprises, it lack of certain one-sidedness. Any enterprises in the process of production and management will have financial activities. it is an inseparable activities. Therefore, enterprises from the angle of financial activities to make tax planning may be more suitable. It can let enterprise gain more profit after tax.This article is from the financial perspective to help the enterprises reduce the tax revenue, First of all,it introduces some basic theories and methods of tax planning. Then the article from four aspects of financial activities-fund-raising activities, investment activities, working capital activities and profit distribution activities to discuss. Concrete analysis how should enterprises tax planning in each specific financial activity mode,. Finally put forward some thoughts on tax planning, help enterprise to carry on the tax revenue preparation.