Research on the Basic Ideas and Methods of Enterprise Tax Planning

Abstract

With the continuous improvement of China's tax system construction, the tax-related matters of enterprises have gradually increased, and the tax burden has become an important expenditure of enterprises. Whether to minimize the cost is one of the important links in the realization of the financial management objectives of modern enterprises. It is required that enterprises should scientifically plan and arrange taxation matters in financial activities in advance to realize the ultimate goal of maximizing the value of financial management enterprises. On the basis of expounding the research status of corporate tax planning at home and abroad, this paper focuses on the specific cases of tax planning, investment process, business process, dividend distribution process, corporate restructuring and other tax planning, analyzes tax planning problems the modern enterprise finance Management uses, and proposes improvements. Keywords—Basic ideas; Methods; Enterprise tax planning