On the corporate investment activities in tax planning
Abstract
Corporate tax planning is not a new thing, it has a long history in Western countries, not only it is recognized by the Government, but also in accounting applications is widespread in the main, or even it has become a career of making a living. However, in our country tax planning in the exploration, research and implementation of the initial stage. This article from the perspective of the taxpayer investment, the investment activities of the various aspects involved, carefully studied the tax policies of specific provisions. Through the investment activities of the organizations involved in the form of investment direction, the scale of investment, capital structure, such as financing methods for analysis, to give investors a complete and comprehensive tax planning knowledge of its investment activities in the correct use of tax policy-oriented, scientific use of tax Planning tools, lower tax burden, to seek to maximize investment returns.
This paper is divided into three parts: Part I: investment, taxation and tax planning overview; Part II: business investment tax planning strategies; Part III: Investment in tax planning in the actual operation should pay attention to the problem.
