Enterprise Tax Planning Operational Practice

Author: Mao Xialuan
Publisher:
Publish Date: 2004-01-01
Features: As a modern enterprise, how to comply with tax laws without compromising development goals, fully utilize current tax policies, and maximize cost control while saving expenses is a question that every business manager must be concerned about. Broadly speaking, enterprises correctly paying taxes according to national tax regulations and rules themselves constitute tax planning, as for incorrect taxpayers, not overpaying is a form of savings. Of course, as managers, they cannot be satisfied with this and hope to correctly minimize tax payments without overpaying. To meet the needs of business managers, during the writing process, I referred to a large number of books. Since tax planning does not violate tax laws and maintains its correctness, I also verified a large number of tax regulations. Even so, the situation where today's tax policies become invalid tomorrow still occurs. Therefore, the most important thing for readers is to master the basic methods of tax planning, and under this premise, strive to learn and understand as many specific tax regulations as possible, so that tax planning can be carried out correctly.
Author Introduction: Mao Xialuan is an associate professor and master's supervisor at Capital University of Economics and Business. She holds a master's degree in economics and serves as a director of the Beijing International Taxation Research Association. Her research achievements include: editing the books "Tax Accounting," "New Business Taxation Practice and Accounting Processing," "Modern Enterprise Taxation Practice," as well as annual teaching materials for the Certified Public Accountant "Tax Law" examination; co-editing "Tax Consulting Handbook," "China's New Tax System Practice and Operation," "Enterprise Tax Calculation Agency and Accounting Handbook," and publishing more than 20 papers in journals such as "Fiscal Research," "Tax Research," "Reform and Theory," "Modern Japanese Economy," "Economic Management and Research," "Beijing Finance and Accounting," "China Financial and Economic Information Materials," and "Beijing Investment Management," as well as the "China Financial and Economic Times."