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Tax Planning in Financial Operation Utilization

Author: XieChangMing
Tutor: ChenWeiPing
School: Central South University for Nationalities
Course: Chinese minority economic
Keywords: Tax planning Financial operation Enterprise fund raising Inestment activity Operative activity
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 645
Quote: 1
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Abstract

Tax planning is mainly refers to the taxpayer in the tax revenue law permission scope, when exists many kinds of tax payment plans may supply the choice, take the tax policy as the guide, through after activities and so on fund raising, investment, management, managing finances prepares and the arrangement achieves the tax the financial advantage maximization economic activities beforehand.enterprise’s tax payment preparation is different in avoids taxes, smuggles, evades taxes. It is realizes the enterprise overall benefit maximization one efficacious device and the method. Its goal is by the business finance management goal decision, namely realizes the enterprise owner wealth maximization.The tax payment preparation might trace the mid-19th century’s Italy most early, but talked about the modern tax affairs to consult, the people will remember generally are established in 1959 European Tax affairs Federation, this was by is engaged in the specialists who and the association the tax affairs consulted is composed, its member spread Britain, Germany, France, Denmark, Holland and so on 22 European countries. the European Tax affairs Federation proposed explicitly the tax affairs expert is consults take the tax affairs as the center launches the tax affairs to serve, therefore has formed one kind of independence truly in the agency business new service, this kind of service’s primary coverage is the tax payment preparation. Therefore, thought generally the tax payment preparation and was only then truly starts to the tax payment preparation’s research from the late-1950s. at present in Europe and America and so on developed country, prepares oneself to the tax payment after to enter to a quite mature stage, the tax payment preparation specialized tendency is getting more and more obvious. Besides the tax affairs act the office, the Accounting firm and the Law office basically develop this service. The special tax affairs act the office, the elements of consultation and the expert, provides the tax payment preparation for the enterprise the service, the enterprise may also rest on the publication which from the Tax authorities claim’s information paper, the concerned expert composes and so on to make the tax payment preparation.Research present situation:1. overseas present situation: At present, the overseas tax payment prepares oneself after very universally, enterprise big enterprise oneself have formed in particularly the finance decision making, tax payment preparation advance routine procedure. recently the related Boeing gave up managing 85 year supreme headquarters, evacuated Seattle’s report the headquarters to indicate that saved the tax money disbursement is one of its substantial clauses (Seattle’s income tax is 47% is higher than the value degree which generally other various states) prepared. The tax payment preparation specialization tendency is getting more and more obvious. many enterprises, the company hire tax adviser, tax affairs attorney, the auditor, accountant, international finance consultant and so on high-level professional personnel to be engaged in tax payment preparation, by saves the tax money disbursement. At the same time, also has numerous accountants, attorney and the tax affairs teacher office opens in abundance with the development related tax payment preparation consultation and the agency business. if Japan has 85% above enterprises to entrust tax principle gentleman office charge d’affaires the tax payment matters concerned; The US approximately has 50% enterprise its tax payment matters concerned to entrust the tax affairs agent to replace handles: Australia approximately has 70% above taxpayers is also handles through the tax affairs agent fords the tax matters concerned. in recent years, the tax payment preparation field of activity’s specialized phenomenon was getting more and more obvious. Here so-called specialization is refers to the tax payment to prepare the personnel to supply ideas specially for some specific economic activity. If from the 20th century last stage, the US presented specially financial engineer who carries on the tax payment preparation for the financial project: The financial project refers to the innovation financial instruments and the financial method design, the development and the implementation as well as gives the creative to the financial question solution. the participation finance project’s personnel are called financial engineer, the tax staffs are essential. To prevent the hostility control, bond coversion in the American finance domain and so on because the tax benefit actuates purely transaction massive existences. Many country’s enterprises have established special tax accounting, displays in the enterprise tax payment preparation obviously is affecting. overseas takes seriously the economy class talented person’s tax payment preparation knowledge education and training. If in US’s finance and accounting, the management and so on the specialized study, must study how is the knowledge studies can reduce the payment the tax money, namely tax payment preparation.2. domestic research present situation: In our country, the tax payment preparation is only then gradually knows, the understanding and the practice in recent years for the people. The tax payment preparation is following reform and open policy thorough and the market economy healthy development, is accepted gradually by the people. in the reform and open policy initial period, the people to the tax payment preparation’s discussion, all topics which related avoids taxes with other are the same, the reflection is exceptionally sensitive. Especially Government department and news, publication unit, because worried that its negative influence (for example reduction government income, distortion tax payment consciousness and so on), to concerns the means which the tax relief aspect the article, the work are nearly totally adopt force out.is unceasingly thorough along with the reform and open policy and the socialist market economy development, the people only then had the true understanding to the tax relief. Uses the tax payment preparation the strategy, although will possibly cause the government tax revenue the direct reduction, but will be advantageous to the discovery tax revenue system and the policy flaw and the crack, thus may promote the consummation tax revenue legal regime, strengthen the collection. at the same time, the people realized gradually, the tax payment preparation not only conforms to the national tax revenue legislative intention, moreover the taxpayer pays taxes the inevitable result which and the concrete manifestation consciousness enhances, is defends taxpayer own legitimate rights and interests the important component. This article take pays taxes the preparation in the enterprise fund raising, the investment, the operative activity influential role as a starting point, to the tax payment preparation’s concept, the principle, our country pays taxes the preparation significance, how in the fund raising, the investment, the operative activity and so on several aspects to carry on reasonably using the tax payment preparation said that, and aims at certain aspects proposed should pay attention question and corresponding corrective measure. Elaborated emphatically in financial operation’s tax payment preparation, can enable the enterprise through the preparation to achieve realizes the goal which under the condition which the tax law permitted the tax burden is lowest or is suitable. Through the example, the contrast has proven the tax payment preparation in the enterprise fund raising, the investment, the operative activity feasibility, the importance.This article is divided three parts:The first part: Proposed that the tax payment preparation’s concept and elaborated the enterprise to carry on the tax payment preparation the necessity and the feasibility.The second part: In the union financial operation’s three principal aspects, elaborated the tax payment preparation in fund raising, the investment activity and the operative activity concrete application.The third part: Will discuss Our country Enterprise to carry on the tax payment preparation the future trend of development. The tax payment preparation already became in the business finance activity the indispensable constituent, the enterprise takes the taxpayer to face up to this market economy the inevitable product, sets up the tax payment preparation in the financial operation consciousness, like this may use the legitimate way to protect own legitimate rights and interests. The tax payment preparation achievement will realize financial control goal important means to will certainly to receive more and more attention, will obtain the vigorous development.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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