Tax Planning Tutorial (21st Century Distance Education Fine Textbook)

Author: Zhang Zhongxiu
Publisher:
Publish Date: 2005-06-01
Features: Among the various paths chosen by enterprises, there are two that the state does not advocate or wish to see, and which have no future—illegal activities and business closure. Taxpayers should not choose these two paths. The third path is tax planning, tax avoidance, and tax liability shifting. This path can be chosen by taxpayers, and learning to break the law, which is also the third path for enterprises—tax planning. This book combines the new developments in tax planning theory and is divided into three parts: Theoretical, Methodological, and Practical. It explains all the key points of tax planning in a way that integrates theory with practice.
Theoretical Part: Discusses the preliminary knowledge of tax planning and the four major theories of tax planning.
Methodological Part: Primarily explains the basic methods of tax planning from three aspects—tax avoidance planning, tax savings planning, and tax liability shifting planning—using case studies. It also covers the new classification of tax planning methods.
Practical Part: Divided according to tax types, the life cycle of enterprises, and industries, with a focus on specific explanations.
This book is highly practical and operation-oriented, making it suitable for business management personnel, financial staff, tax planning professionals, faculty and students of relevant majors in colleges and universities, individual business owners, and other tax-related personnel as a teaching material or reference for reading.