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Research on the Legal Problems of the Tax Planning

Author: ZhangXiaoJuan
Tutor: LiShouTing
School: Central China Normal University
Course: Economic Law
Keywords: Tax planning Statutory tax Private autonomy Game
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 390
Quote: 2
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Abstract


The enterprise tax planning refers that the enterprise or the tax intermediaries which the enterprise commissioned in the law allow scope, according to government’s tax policy guidance, through prepares or the arrangement beforehand to the business operation, choose the best tax burden plan in order to obtain the greatest tax benefit. The enterprise tax planning is rooted in the market economy soil, in overseas already developed quite maturely, but is also at the start stage in our country. The effective enterprise tax planning both may cause the enterprise to reduce the cost, obtains the greatest tax benefit, and can promote the national tax policy and macroeconomic regulation and control goal realization. Therefore, the enterprise tax planning is playing more and more important role in our country economic life. But because our country tax system imperfect and tax planning complexity and specialization, the enterprise tax planning lacks in the law to be clear about the legislative basis and the legal limits, causes in the practice to recognize that the tax revenue preparation the standard varies, enterprise’s tax planning with smuggles frequently, evades taxes, avoids taxes and so on behavior confusions not to be unclear, also has brought the big preparation risk to the enterprise, also gave Tax authorities’ collection to bring the difficulty, became suspends in front of our country tax revenue collection order a big challenge. Based on this, this article attempted has been carrying on the preliminary discussion on tax planning some related questions. The article altogether divides into following four parts:The first part is to the enterprise tax planning legal limits. The definition which gives to overseas and the domestic various scholars carries on the characteristic summary and the classification, the induction enterprise tax planning legal science definition and the characteristic, introduces the enterprise tax planning the production and the developing process. Through and avoids taxes, the tax saving and so on related concept discrimination to obtain the enterprise tax revenue preparation the constitution important document.The second part is to the enterprise tax revenue preparation legal principle theory of law foundation and the legal significance discussion. The enterprise tax planning conforms to tax system’s general value standard, the tax revenue legal principle is its valid basis, the civil law autonomous is its intrinsic power. The two’s opposition unity obtained good manifestation in the enterprise tax revenue preparation. At the same time, the enterprise tax planning is also the product which the country and the enterprise gamble mutually. The enterprise tax planning o defends the taxpayer lawful right, the building harmonious tax revenue to draft accepts the environment, the implementation country legislation objective, the tax policy goal to realize has the significant significance.The third part is the basic principle which the enterprise tax planning should follow. The enterprise tax planning needed to follow the valid principle, the economical principle, the obedient benefit maximization principle, to prepare the principle and the risk guard principle in anticipation.The fourth part is the government by law environment which Our country Enterprise tax planning needs. The enterprise tax planning ’s valid status’s establishment as well as the standardized movement need the quite strict tax revenue legal framework, the Tax authorities levy taxes legally, the tax intermediaries agency’s standardization and the taxpayer right protection system’s construction safeguards.

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