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On Application of Tax Planning in Businesses

Author: WangLiHua
Tutor: LiuXiaoMing
School: Shanxi University of Finance
Course: Accounting
Keywords: Tax planning Connotation Application Mistakes New development
CLC: F275
Type: Master's thesis
Year: 2006
Downloads: 1331
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Abstract

The nature of tax planning on the basis of learning and the use of the state's tax laws, regulations, taxpayers in the tax policy-oriented, tax burden, income, business strategy, its own status quo under various constraints made the most of their own planning and selection of a favorable business program. Therefore, the popularity of the use of tax planning, there is help to improve the awareness of our citizens tax, at the same time promote the levy of the tax authorities to more mature legal system. In this paper, the application of tax planning in enterprise system and put forward their own views in the application of Chinese enterprises the status quo and future development of tax planning. Paper is divided into three parts: the first part, a brief introduction of the domestic and international tax planning for the development of the theory and application. Described the part of the first tax planning, through the comparison of tax planning and tax planning, comprehensive tax planning connotations. Second, the theory of tax planning review. Since the start of the 1930s, international tax planning has been greatly developed is continuously enriched from theory to practice; and our tax planning for the sector in 2000, based on tax avoidance mainly before 2000 learning and exploration phase, after 2000 to carry out a comprehensive tax planning stages. Finally, from the causes of tax planning, analysis and discussion of the necessity and practical significance of the Chinese enterprises to carry out tax planning. Second part of tax planning in enterprise, this section is divided into four sub-topics: 1. Successful implementation depends on clear idea of ??the organizers, the common idea of ??domestic tax planning tax planning tax planning ideas : take advantage of the differences in national tax law and take advantage of the tax laws defects, we must also consider the taxpayers, the industry in which the scale of the corporate form and tax taxes to factors, the economic behavior of enterprises planning. Tax planning in enterprise management and the application of business tax planning related to all aspects of business activities, from the establishment of the enterprise, investment, financing, production and distribution of business to the enterprise will face the choice of different tax-related programs, This article focuses analyzed from four aspects. The first is the fund-raising activities. In the analysis of the financing activities of tax planning, we should focus on to consider two aspects: how the changes in the capital structure impact on corporate performance and the tax burden; enterprise should be how to organize the capital structure of the configuration in tax savings at the same time in order to achieve tax maximize the value of the target. This article in the part is the key starting from the cost of capital analysis. Investment activities. From the choice of investment selection and investment direction of the organizational form of investment units to select the investment industry and investment choice systematically analyze how corporate tax planning in investing activities. The third is the operating activities. From the point of view of tax planning, we are preparing the business aspects of tax planning is essential to reduce the tax burden for businesses to gain a competitive advantage. However, due to the different specific business aspects of different tax-related behavior is complicated, it is difficult to have a set of do case studies are applicable on any corporate tax planning program, only for different situations and specific conditions. While the specific methods to be associated with the specific circumstances, but contains planning principles between the different planning methods are the same, that do a good job \combination of planning and accounting treatment combination. The fourth is the distribution activities. In the allocation of tax planning activities, focusing on the analysis of the common cover the losses and the allocation of investment profits and planning program. 3. Analysis of the corporate face of this new type of e-commerce trade, how to tax planning. The part of the demonstration enterprises from six aspects of e-commerce tax planning: (1) the nature of the use of e-commerce enterprises. (2) nature of the income. (3) tax jurisdiction. ④ the judgment of the permanent establishment. ⑤ use of transfer pricing policy. ⑥ use of paperless characteristics. 4. Demonstrated in carrying out tax planning should pay attention to four issues: First, tax planning must follow the principle of cost - effective. Enterprises in tax planning should not only consider the reduction of the tax cost, but also consider whether the implementation of the program will bring other cost increases or reduction of income, whether or not to make taxpayers absolute decrease in revenue. Second, the tax planning must predictability. Enterprises in tax planning to minimize the impact of the uncertainties, pursuant to which the development of viable tax program, select one of the most reasonable implementation of the program, and constantly revised based on the emergence of a variety of circumstances in the implementation process. Tax planning to consider the relevance. Enterprises in tax planning, you can not focus only on the level of the tax burden on individual taxes in a tax aspects, we must focus on the severity of the overall tax burden to co-ordinate arrangements for taxes and corporate reality, and strive to the best of the financial benefits. Fourth, tax planning legal premise. Enterprises in tax planning is necessary to fully understand the tax system of the country to understand the powers and obligations of the taxpayer, the tax planning legal premise. The third part of the development of tax planning under the new economic conditions and changes outlook. First, we believe that in the new economy period, as the goal should be to maximize enterprise value to locate the target of corporate tax planning. Secondly, the future direction of the development of tax planning. Although the new international and domestic situation provides a broad space for tax planning for development, but also pay attention to development do not step into the tax trap, otherwise, causes the enterprise to pay a higher price. Finally, the face of the tremendous growth opportunities in our tax planning related individuals from both theory and practice should be to strengthen themselves, tax planning work to achieve times.

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