Research On International Tax Planning Of Enterprise Group

With the development of our country economy and the continuous deepening of the reform of tax system,tax planning has been paid more and more attention by the theoretical circle and taxpayers throughout our country.Reasonable tax planning can achieve certain benefits,however,at present enterprise tax planning policy and the law in our country is not sound,and there are still many problems exsiting in tax planning.Thus it is essential to solve the problems in tax planning,and make it compatible with the socialist market economy.Tax planning will benefit the enterprises which use it properly,and eventually increase the country's tax revenue.This paper is based on the current laws and regulations on enterprise income tax in our country,and combine the information of LSGF company's basic situation,the problems existing in the operation and tax payment process.Using the theory of tax planning,to design a tax planning scheme and implement a concrete analysis for LSGF company.By comparing the tax bearing before and after implementing the tax planning scheme,the effect of the implementation can be relected.The current economic situation,tax system,accounting system,laws and regulations,etc.in China have provided a bigger space for the tax planning of a company,coupled with the foresights of business operators and decision makers will provide opportunities to corporate tax planning.This paper has analysed the theoretical tax planning and implementation based on the operation and business characters of LSGF company,to explore and analyse the international tax planning methods for Chinese enterprises,which can reduce the tax burden during the process of inrernational operation,thus to maximize the profit of the enterprises and improve the international competitive position.The research conclusion of this paper is: to provide actual guiding suggestions for domestic enterprises regarding tax planning,and realize certain perposes for reference and enlightenment.