New Enterprise Tax Planning Practical Operations, Tax Law, Tax Payment, Tax Saving, Planning

Author: Mao Xialuan
Publisher:
Publish Date: 2005-01-01
Features: How can the rational use of tax policies be employed to plan corporate operational behavior to achieve the goal of tax savings? This book is divided into three parts: basic knowledge of corporate tax planning, practical operations of corporate tax planning by tax category, and practical operations of tax planning in corporate economic or operational behavior. It analyzes the actual application of corporate tax planning. The book analyzes three aspects: basic knowledge of corporate tax planning, corporate tax planning operations by tax category, and tax planning in corporate economic or operational behavior. The entire book is closely linked to corporate practice, with numerous corporate tax planning examples included, making it highly operational for corporate managers and relevant financial and accounting personnel. Target Audience: Faculty and students of accounting, financial management, and corporate management majors in higher education institutions, as well as corporate practitioners and managers. The book is divided into three parts. The first part is the basic knowledge of corporate tax planning, which is the knowledge of taxpayers. It mainly includes tax law knowledge and tax accounting knowledge. The second part is the tax planning operation by tax category. Readers should pay special attention to the fact that sometimes tax planning measures in a specific tax category may be acceptable, but not necessarily acceptable in the overall corporate operation. For example, reducing turnover tax may decrease the deduction for income tax, thereby increasing taxable income and leading to higher income tax payments. Therefore, the planning in this part is only "point-based planning," not "area-based" or "money-based" planning. The third part is also the specific operation of tax planning, but it is carried out from the perspective of the economic or operational behavior that occurs in the enterprise, with a certain degree of comprehensiveness. Although tax planning can be operated "point-by-point," taxpayers should view it as a systematic project and "not worry about the gains and losses of individual battles," but should grasp it as a whole.