The Study On The Tax Planning For The J Factory Of Tianjin

Along with the deepen reform taken by Chinese state-owned enterprises, whichcompete with other foreign companies after China entering WTO, tax planning hasbecome one of the advantage in competing and the foreign companies using leadingmanner have enjoy the outcome of tax planning. Chinese state-owned enterprisesshould master and use the skill of tax planning to compete in the international market.With the legal system of tax revenue are improving gradually and the legal guaranteeare offered, Chinese company will meet the risk lacking of the perfect taxmanagement. At the last, it is imminent for Chinese state-owned enterprises, whichare the key pillar to the national economy and take the effects on maintaining societystability and economic order take tax planning.Several tax planning are shown in analysis in the article by researching on Jfactory as representative based on domestic and foreign research and workingexperience, combined with the tax planning of J factory. There are give parts in thethesis. The first is the introduction which introduces the research significance,research ideas and methods of this thesis. The second part introduces the theoreticalfoundation and literature review, in order to establish the theoretical basis for later.The third part analyzes the situation of J tax planning of the factory in Tianjin andputs forward the existing problems and for the design of the feasibility study. Thefourth part is the empirical tax planning scheme design, with actual situation of Jfactory, perusing in key items of tax planning. The fifth part puts forward solutionsand suggestions based on empirical analysis of the J factory, and offer the value ofreference.It is hoped to offer the research and practice of tax planning for the state-ownedenterprises based on Tianjin J factory.