Corporate tax planning

Author: Chen Guoqing
Publisher:
Publishing Date: 2004-10-01
Features: Since the "Tax Planning" column was launched in the China Tax News on January 1, 2000, it has been five years. Taxpayers have become quite familiar with this concept, and some have even put it into practice. The publication of this book is simply to convey a message: it is a book that simply cannot be published. I have been engaged in tax-related work for a full twenty years, with over a decade dedicated to theoretical research and practical consulting in tax planning. Over these twenty years, I have devoted myself to learning, reflection, hands-on experience, and meticulous appreciation, achieving some results. For example, I have published dozens of articles in magazines like Fiscal Research and provided consulting services to dozens of large enterprises, listed companies, and foreign-invested enterprises. However, these are all scattered efforts. I hope to systematically elaborate on my unique insights and distinctive logical framework in the field of tax planning through this book, allowing readers to fully appreciate the charm of combining theory with practice. I mainly engage in tax practice and have a strong interest in studying tax theory, particularly tax planning theory. Since January 2000, numerous books on tax planning have emerged like mushrooms after rain. I have carefully collected and studied about thirty of them, drawing substantial nourishment from them, enriching my knowledge of tax planning, guiding theoretical and practical research, but I have also been somewhat disappointed with these works. Although tax planning is not an independent discipline, it has gradually formed its own system in practice. I hope to use this book to interpret the laws of tax planning and introduce tax planning theory to readers in a serious and earnest manner. I have been engaged in tax planning consulting for over a decade, serving as a senior financial advisor to companies with sales revenues of billions of yuan, providing tax planning consulting, transforming tax planning theory into productivity, achieving significant economic benefits, and enriching my theoretical knowledge. On the stages of Fudan University, Tongji University, and Nanjing University, I have taught these knowledge to senior corporate managers. Every time I am immersed in the enthusiastic applause of my students, I can't help but feel a sense of guilt for not being able to meet their requests—books signed by Teacher Chen. Therefore, I have published this book to satisfy my vanity. This book is divided into twelve chapters and consists of three major sections. The first section, comprising the first five chapters, introduces the concept of tax planning, basic principles, basic methods, control environment, and how to carry out tax planning work. The second section, consisting of the middle five chapters, primarily takes value-added tax, corporate income tax, personal income tax, and import and export taxes as examples to explain how enterprises can carry out tax planning activities on their business platforms. The third section, comprising the last two chapters, primarily discusses how enterprises can conduct tax planning on investment and financing platforms. This book has a rigorous logical framework, unique perspectives, concise and straightforward language, realistic and vivid cases, and is highly inspiring. This book is the result of my research and reflects my views. Although it may be somewhat biased in many places, it is truly a research outcome, a product of the close integration of theory and practice. I sincerely hope everyone will provide valuable feedback, allowing me to gradually refine it in future theoretical research and consulting practice, making it a classic and authoritative work on tax planning in China.