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In Western countries, corporate tax planning has been a household name . And our corporate tax planning is also little known , has just begun the study of corporate tax planning , corporate tax planning in a reasonable and lawful under the premise of the greatest after-tax benefit for the enterprise , and thus it is bound to become increasingly and more enterprises choose and use . Start from the concept of corporate tax planning , discusses the legitimacy of corporate tax planning , future-oriented , comprehensive , purpose characteristics . At the same time , the author believes that corporate tax planning is the inevitable product of the market economy . Is a legitimate operation of the tax behavior , using tax-efficient means to achieve . Corporate tax planning will have the dual effect of macro-and micro . Discusses corporate tax planning and tax evasion and tax avoidance relationship , the authors first defined from the countries ' laws on tax evasion and tax avoidance to start , from a legal point of view , from the content of the behavior of the process , from the consequences of behavior with the relationship of the state's tax revenue , the tax savings tax avoidance and tax evasion strict distinction , and concluded : tax savings is a legitimate and reasonable behavior , tax avoidance is a range between lawful and unlawful , but unreasonable fantasies ; while tax evasion is a neither legitimate nor reasonable behavior . The author also discusses the objective and subjective reasons corporate tax planning and general method . Pointed out that the general corporate tax planning strategies including corporate investment decisions , tax planning, tax planning for business decision-making , corporate finance , tax planning decisions . Finally, the author discusses two theoretical issues of corporate tax planning and awareness of corporate tax , corporate tax planning and tax legal construction .
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