Research On Tax Planning Of Long-term Equity Investment Of Resident Enterprises

In 2001,China successfully joined the World Trade Organization,raising China's openness to a new level.The all-round development pattern has improved China's ability to attract foreign investment,and has also involved domestic companies in the wave of mergers and acquisitions.The fierce competitive environment has prompted companies to conduct meticulous management and began to focus on reducing all costs.As an unavoidable cost of business operation,taxation has begun to attract the attention of market players.At the present stage,China's mergers and acquisitions and restructuring policies have been continuously introduced.On the one hand,it indicates that China's tax system is constantly improving,and on the other hand,it also increases the tax accounting risks of mergers and acquisitions.Therefore,it is of great practical significance to carry out tax planning under the guidance of tax policies to help companies reduce the cost of mergers and acquisitions,avoid tax-related risks,and maximize tax benefits.The entire content of this paper divided into five chapters.Among them,the first chapter mainly introduces the research status of domestic and foreign scholars on the taxation of equity mergers and acquisitions and the research ideas of this paper.The second chapter and the third chapter are mainly on the accounting scope and accounting methods of long-term equity investment and the principle of taxation of equity investment.The theory introduction,using the method of traceability,allows taxpayers to understand clearly the connotation of long-term equity investment,understand the essentials of tax law,and grasp the spirit of legislation;Chapter IV is the key part of the paper,mainly from the different aspects of payment methods,There are links between different accounting methods and different aspects of taxation processing in the transfer link.The differences in accounting and tax treatment are compared.The impact of different links on accounting profits,financial indicators and tax liabilities is explored to help taxpayers formulate their own strategies based on objective needs.Development of tax planning programs;Chapter 5 focuses on the current status of China's accounting standards,taxation systems,and the status of financial personnel,and points out the risks faced by companies in carrying out long-term equity investment tax planning and the strategies for controlling risks.In the process of writing the paper,in addition to the previous theoretical research results,the theoretical analysis method,comparative analysis method,and systematic research analysis method are also used.Among them,the theory analysis method is mainly embodied in the third part of the paper.Through the elaboration of the principle of taxation of equity investment and the combination of the current tax policy of our country,it helps taxpayers to understand the spirit of legislation more thoroughly;the rules of literature study are applied throughout the thesis.The dissertation is based on the summary of previous research results.The comparative analysis method is mainly embodied in the analysis of tax policy and accounting treatment of long-term equity investment purchase,holding and transfer;application of systematic research analysis method.In this paper,when studying the tax planning of long-term equity investment of enterprises,we do not limit our attention to certain taxes,but comprehensively consider and comprehensively elaborate all taxes of different links.Through the comprehensive application of the above methods,we should clearly recognize the changes in the book values of various related accounting items caused by the company's equity investment,the occurrence of tax liabilities,and the impact of financial management;knowing that the tax planning scheme is not “universal and universal The truth of the truth is that its ultimate goal is not only to include the lightest burden on the tax burden;it should be remembered as "advice for planning risks and arrangements to be cautious".