Research On The Strategic Tax Planning Of Enterprise

Enterprise as an important component of the social economic life,its survive and development is related to the operation of the social economy and personal life. For enterprise, benefit maximization is the goal to survive, improving the production efficiency,and enlarging the income level is the means to get more profits. At the same time, as far as possible to reduce operating cost is the surest way to realize its goal. In terms of throttling, besides compression production and office cost, companies should take measures to manage tax situation so as to expand the profit space. With the further development of the socialist market economy in our country, in the face of increasingly severe market competition and rapidly changing market environment, enterprise managers have realized the importance of tax planning. But as we see in real life, many enterprises opearte tax planning activities only from a financial perspective to design implementation of planning schemes, thinking that the purpose on tax planning is only to reduce the current tax cost. So many companies put the cart before the horse when design planning program, did not think of the overall strategy, leading to the tax planning deviate from the enterprise target.On the surface, tax planning activities are to reduce the current tax cost, but it is at the price of the long-term interests, which is not conducive to development in the future. The reason is that taxe planning is not under the guidance of strategic management,and planning activities deviate from the strategic management. In a broad sense, tax planning is a part of enterprise management, formulating and implementing tax planning should be guided by the strategic management, the goal of tax planning and evaluation standards should be consistent with the strategic management activities,only in this way can it be meaningful to serve the development of the enterprise.This paper based on the strategic management and tax planning, study on the tax planning from the perspective of strategic management, and put forward the strategic tax planning theory, discusses in detail the characteristics of strategic tax, the implementing procedures and concrete application. In order to help enterprises optimize the allocation of resources, improve the scientific of tax planning.