The Research Of Enterprise Tax Planning

The maximization of enterprise value objective requires enterprise all-round and multi-level plan their production and operation process, so as to achieve more income and reduce the cost of spending at the same time. The tax burden as an important part of the cost, planning for it will profoundly impact the enterprises’ economic benefit. The law crack down on the tax evasion, but the tax planning is a right that tax laws endow the taxpayer. The failure tax planning case warned us that the low attention on the tax law and the accounting standards will inevitably influence on enterprises’tax planning results. For the tax law and accounting standard as the foundation of the enterprises’planning, the tax planning personnel should basically master the provisions of the tax law and accounting principles and provisions of the differences. Surfacely, the different provisions of the tax law and the accounting standards bring some restrictions to the enterprises’tax planning, but after analysis we found that some differences not only bring about a large tax planning space, but also provide tax planning some attention matters. So kill two birds with one stone, we not only obtain tax planning benefits but also reduce the risk of tax planning at the same time.With the development of economy, the enterprises’economic business would be complicated. The quality demand of the accounting personnel is also more and more high. Understanding the tax law and accounting standards is the basic quality every accounting personnel should have. Researching the tax planning on the differences between the tax law and the accounting standards is the professional knowledge every accounting personnel should be fulfilling. The tax planning research on the differences between the tax law and the accounting standards supplement the financial management system, which is of great theoretical significance. In addition, the tax planning research on the differences between the tax law and the accounting standards makes us understand the relationship between the differences and the tax planning, which help us find more tax strategies in enterprises’actual planning activities. So it has great practical significance.This paper includes five parts.The first part of this paper mainly introduces the background, significance and research status at home and abroad. Also the research method and the framework are briefly descripted.The second part of this paper introduces the related theories about the tax planning and the differences between the tax law and the accounting standards. Firstly, this section discusses the relationship between the tax law and the accounting standards from three angles. Then it analyzes the causes of the differences and the importance of tax planning on the differences between the tax law and the accounting standards.The third part is the focus of this paper. According to the elements of the tax law and the accounting standards, the differences are divided into three categories: income differences, cost differences and other differences. In each section of this part, the specific differences are comparatively analyzed. And then explore needing attention matters and available tax planning space on the basis of the differences.The fourth part of this paper discusses the problems that tax planning should be paid attention to.The fifth part is a closing summary of the full thesis.In this paper, I used standardized research methods. This paper discusses the basic theory of tax planning, the main differences and the planning strategies on differences. This paper is submitted to tax planning issues by finding problems, analyzing problems and solving problems. This paper discusses the tax planning methods from a new Angle, and puts forward problems the tax planning should pay attention to. I hope this research can contribute strength to the theory of tax planning.