A study on enterprise taxation planning
Date of Issue2005
College of Business (Nanyang Business School)
With China entering WTO and the improvement of entire economy, tax planning of our country will face many new chances for development. Nowdays, under the conditions of consummating market economy and emphasizing governing taxes by law, the study on tax planning has undoubtedly its theoretical and practical significances. There are five parts in the paper. At first, the paper introduces the basic theory of enterprise tax planning from the aspects of its character, principle, prerequisite and etc. The second, the paper discusses the principle of tax planning by using methods of risk analysis, relative analysis, and fuzzy mathematics. The third, the paper elaborates several creating ways of tax planning from the aspects of raising fund, investment, and interest distributing. The forth, the paper discusses a series of tax planning ways, such as the ways of accounting, financing mode selection, selection of investment in operating-design, use of tax privilege and etc. Finally, my paper summarizes the present condition of tax planning of our country and puts forward prospects to enterprise tax planning.
Nanyang Technological University