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Tax planning (tax planning) the taxpayer without violating the state's tax laws , rules and regulations under the conditions of their own or through the help of intermediary agencies , in order to maximize enterprise value or shareholder wealth maximization goal of enterprise production economic business operations, financial decision-making and organization or tax-related matters of pre- design and planning process . Tax planning is legal , in line with the the national legislative intent . Countries in the development of tax laws , regulations and related policies , to identify different types of taxes for different industries , different products , tax rates and tax preferential policies to reflect the country to encourage what limit what the implementation of tax planning for the taxpayer to provide the operating space . Tax law the obligation of the taxpayer , through legal means , tax planning , to mitigate tax purposes , to safeguard their own economic interests , rights deserve . Sound tax planning is conducive to the tax department to strengthen management, improve administrative efficiency and reduce the costs of taxation , and in the long run , the taxpayers through tax planning to reduce the tax burden , reducing the burden , is very favorable to their survival and development , but also a favorable conservation tax . Accelerate the development of tax planning , must be in accordance with the state's tax policy , combined with the actual situation , through objective and correct analysis of tax policy and the actual business , enhance planning awareness , improve planning quality , because of the person , according to local conditions , and the time , because take appropriate actions , and strive to carry out tax planning . Stand taxpayer's perspective can bring tax relief to start from the reasonable application of tax planning , and discusses the concept of tax planning , characteristics , theoretical foundations , principles and carry out tax planning strategies , and demonstrate through examples, contrast the tax planning stage in the creation of enterprises introduced the use of the funding stage , the investment stage , the ownership restructuring , and for some aspects should pay attention to the problem and the corresponding improvements in China's accession to the WTO , enterprises increasingly competitive economic context , this article seeks to my enterprise in production and operation through a reasonable application of tax planning , comply with the state's tax policy orientation , to reduce the tax burden in order to achieve the goal of maximizing shareholder wealth .
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