Study On Tax Planning Of State - Owned Property Right Transaction

There are two popular remarks in western cultures."Death is unavoidable in the world. So it is with taxation.","Fools try all means to avoid taxation illegally while the wise save the troubles and more over, know how to circumvent taxation."It can be inferred that in western countries, tax-planning has become an indispensable part in management. While in China, study for tax-planning is still in its elementary period. Typical example can be seen from tax-planning for state-owned equity and assets transaction of enterprises, which is almost untouched and remains to be researched into.This paper begins with a clear definition of what state-owned assets and equity transaction of enterprises is, what scope it deals with and what makes it different from other types of transaction, followed by a systematic analysis and comprehensive sort-out of four points in tax-planning, macro-positioning, principle of objective, risk factors and approaches to tax-planning. According to the newly-promulated laws like Provisional Regulations of The People’s Republic of China on Business Tax, Enterprise Income Tax Law of People’s Republic of China, the paper, with an aim to explore strategies and techniques in tax-paying in state-owned assets and equity transaction of enterprises and to sum up a general pattern of thinking, rules and approaches to tax-planning in state-owned assets and equity transaction of enterprises, goes deeper into what is crucial and tough in taxation policies of state-owned assets and equity transaction of enterprises and sorts out different types of taxation policies and operational instructions in tax-planning by carrying out a study on tax-planning for state-owned stock ownership transaction of enterprises and state-owned real estate transaction of enterprises.Last but not least, legal and reasonable approaches to tax-planning and management of tax-related risks will be designed with the help of both cases and characteristics of state-owned assets and equity transaction of enterprises in the paper to realize the purpose of paying taxes in accordance with law, making tax-efficient solutions as well as reducing tax-related risks.My study and research fills in the blank in tax-planning strategies for state-owned assets and equity transaction of enterprises in China, serves as a pioneer in exploring theories and practical researches on tax-planning strategies and highlights breakthroughs and innovations in practices on assets and equity transactions, contributing positively to the exploration on tax-planning strategies for trillions of state-owned assets and equity transactions of enterprises brought about by State-owned Assets Restructuring during the 12th Five-Year Program period.The paper is divided into five parts. The first part introduces the general background of the research. Part Two elaborates on related concepts and characteristics and sums up related theories and approaches to tax-planning. The third and the fourth parts will sort out and analyze the taxes in both state-owned stock ownership transaction of enterprises and state-owned real estate transaction of enterprises. In addition, a case study of tax-planning is also carried out in detail. Part Five draws a conclusion and gives an outlook for future tax-planning of state-owned assets and equity transaction of enterprises.