The Research On Tax Planning Of Commercial Banks

As the main force in the financial industry, the banks establish and improve a series of tax planning program, which helps to reduce operating costs, improve profit margins to further enhance of the market competitiveness, so I think it is very necessary to research for tax planning in the banking sector. On the one hand, the research for tax planning in the field of relatively start lately, and the tax planning for the banking industry studies is not very comprehensive; on the other hand, it is known that tax planning is always based on the current tax laws, while in recent years with the constant improvement of the tax system, especially in full swing, the financial industry, "camp changed by" transport policy and part of the modern service industry were also included if "camp changed by" ranks in the future, then there is bound to tax planning a great influence.In this paper, we will get systematic and comprehensive understanding of the relevant knowledge through literature research. It provides a theoretical basis for research questions. And collect relevant data and information through case study and investigation. We conduct a joint-stock commercial bank operating a branch, for example, combined with tax-related knowledge, analysis of tax planning in the banking business in the process of meaning, current situation, problems and related improvements. This paper will combine theory and practice, in the form of the final investigation report to discuss relevant issues of Commercial Bank of tax planning. This paper consists of four parts. The first chapter introduces the research background and significance, and to sort out the relevant literature and statements, the article provides the overall framework for discovery and research. Chapter II introduces the business situation, and organizational structure of a joint-stock commercial bank, and in case of the joint-stock commercial bank branch for example, a specific analysis of the tax situation, but also a brief exposition of the influence of "business change by" policies. The third chapter is mainly based on a detailed analysis of a joint-stock commercial bank branches in the second chapter related to tax-related activities is proposed based on the existence of certain problems and the reasons for tax planning process. Chapter describes the planning objectives of a joint-stock commercial bank Fourth, improve the economic efficiency of the tax method, and "Camp changed by" tax expenditure, commercial banks make predictions from the theoretical level to further improve tax planning in the management of commercial banks process applications.