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1、AbstractABSTRACTTaxplanningisafinancialactivityaswellasaplanningactivity.Inordertothemaximizedbenefitsandenhancethecompetitivepoweroftheenterprise,itissignificanttoimplementtaxplanningactivities,considereachofthespecificbusinesstaxrelatedlinksanddevelopth
2、eoptimaltaxscheme.Inrecentyears,thetaxplanninghasplayedagreaterroleintheenterprisemanagement,whichhasreceivedtheconsistentrecognition.Enterprisefinancialmanagementincludingtaxplanninghasbecomeoneofimportantmeansforenterprisetoregulatetheoperatingcostsandi
3、ncreasetheeconomicprofitswhichhasbeenthoughthighlyofbythemanagersoftheenterprise.Inthispaper,theoreticaltoolsandresearchmethodswereintegratedusedincludingeconomics,management,financialmanagement,andotherdisciplinestocarriedonthesystemresearchabouttheenter
4、prisetaxplanningproblem.Firstofall,thepaperhascometotheconceptoftaxplanningthroughcardingtaxplanningresearchliteratures.Taxplanningisso-calledsuchaplanningbehavior,isthetaxpayerabidancebythelawsandtaxlaws,onthebasisoftaxpolicyorientation,choosethemini-mum
5、taxforourconsignersbeforehand,toreceivethemaximumpossibletaxrevenueintheiroperating,investmentandfinancialactivities.Second,casestudymethodhasmainlycarriedontheresearchofenterprisetaxplanninginthispaper.WithanationalenterprisegroupMcoalcompanyastheresearc
6、hobject,throughdissectingthecurrenttax-relatedstateofMcompany,andonthecompany'staxdatafornearlythreeyearsthelongitudinalcomparison,putforwardtheplanningidea.Taxpolicyandtaxratesoftaxpolicy,taxpaymentperiodoftaxpolicy,tax'spreferentialpoliciesandaccounting
7、policychoosingoftaxpolicywereused,taxplanningschemewasputforwardaroundthetaxcategoryforthecompanyinvolvedintheprocessofproductionandoperationoftaxestospecific,andanalyzedtheinfluenceoftaxsavings,theconclusionwasobtainedofeffectivetaxplanningthatitcanreduc
8、ethecorporatetaxburden,loweroperatingexpenses,increaseeconomicbenefits.Third,theauthorofthispaperproposedrationalizationproposalsandstrategiesaboutenterprisetaxplanning.Respectively,Torecognizetheconceptionoftaxplan
