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Abstract. Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning， companies can not only regulate their production and business activities， but also correctly handle the relationship between enterprise and government.， The basic principles of corporate tax planning， including compliance law and consolidated financial capability， the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.
Keywords： Corporate tax； Tax Planning； Feasibility
1 Necessity of corporate tax planning
1.1 Tax planning beneficial to strengthen the awareness of the taxpayer's tax
Tax planning and strength of tax awareness generally consistent with the objective relations， tax planning is reflection of corporate tax awareness to a certain extent. The original intention of corporate tax planning was to deferral tax or pay lower taxe indeed， but the company adopted a lawful and reasonable manner， by studying the tax laws， concerning tax policy change， to choose the tax optimization schemes result in mitigate as much as possible tax burden， and maximize tax benefits. Tax consciousness of such taxpayers should be not only bad， but turns out to be quite strong. This planning activity is testament to the achievement of state tax regulation leveraged. Now the companies carrying out tax planning were mostly some big， medium-sized or "three capital" enterprises， the tax consciousness of these companies often is relatively strong. If you take tax evasion， tax fraud， tax resistance， etc. illegal means to reduce tax liability， the taxpayer must not only bear the risk of sanctions by the tax law， but also affect corporate reputation. Therefore， a legally reduce tax liability， saving tax expenditures to achieve profit maximization method - tax planning， has become an inevitable choice for taxpayers. Thus， tax planning and prompting legitimate taxpayers seeking tax benefits driven， proactive initiative to learn and study the tax laws and regulations， taxes consciously fulfill the task.
1.2 Tax planning beneficial to improve the tax laws and regulations
Tax laws and regulations institutions of China continuous improve， but at different times， there may still be some coverage blank， interlinkage gap and control fuzzy， in addition to "People's Republic of China Individual Income Tax Law"， "People's Republic of China on Tax Collection and administration Law" and "People's Republic of China enterprises with Foreign Investment and Foreign enterprise Income Tax Law"， Government mostly use Regulations， Provisional Regulations and Notifications to standardize taxation， content scattered and difficult to grasp， and sometimes even tax regulations and civil law， criminal law and other relevant laws and regulations inconsistency appears. Tax planning is tax incentives for research and use， but the current tax policy also has some deficiencies. Thus tax planning can know the imperfection of tax laws and tax administration， effectively promote the government further improving tax policies， laws and regulations. There are also help speed up the legislative process and the tax convergence and coordination with the relevant laws and regulations， so that our law as a coordinated organic whole. 1.3 Tax planning beneficial to realized taxpayers profits beneficial
Maximize gratuitous nature of tax determines the tax is paid net outflow of funds for a enterprise， without matching revenue. Pay taxes according to law is the obligation of the enterprise， however， for businesses， is a loss of economic interests of taxpayers no matter how justified the tax. At certain costs， expenses and other conditions， the amount of after-tax corporate profits and taxes mutual growth and decline. Therefore， enterprises as taxpayers will shift their attention to the tax payable unconsciously. Tax planning can reduce the tax cost of the taxpayers， but also to prevent taxpayers fall into the tax trap. On the basis of careful studying the corporate tax regulations， arrange their own business projects and scale in accordance with the government's tax policy， maximize the use of their tax legislation favorable terms， undoubtedly maximize the interests of the enterprise.
1.4 Tax planning beneficial to improve the level of business management and accounting management level
Promotion of enterprise management is nothing more than the force manage the "human" and "logistics" two processes， while tax planning is to achieve the logistics of the "cash flow" optimal effect， is a highly intelligent value-added activities， and the utilization high-quality， high-level talent for tax planning is foundation for the enterprise management to the next level.
2 Feasibility of corporate tax planning
2.1 Understanding of the concept of change in tax planning for corporate tax excluded ideological obstacles
The planned economy era， people regarded the tax due contribution to the national enterprise， focusing on the subject of taxation from a national perspective research tax， one-sided emphasis on mandatory taxes， unpaid and immobility， especially prominent countries levied relations authority， as a tax payer ignoring the legitimate rights of businesses in the process of tax law， corporate tax returns only in the presence of government staff responsible for managing the direct tax counseling， they even confuse tax planning and tax evasion. With the development of the socialist market economy and the gradual internationalization， knowledge， information， theorists began to attach importance to research from the perspective of the main tax revenue， corporate finance managers begin to realize the tax paid immeasurable role in the modern enterprise financial management State tax Administration Law and the Penal Code also contains tax evasion and extension were clearly defined ideological barriers to study corporate tax planning has been basically eliminated. 2.2 The difference between the tax treatment of corporate tax planning provides the time and space
Throughout the world， national attention has a corporate tax planning more perfect and relatively stable tax system， because if the tax changes in business environment facing uncertainty， the degree of the merits of corporate tax schemes often chosen as the tax system will changes varies even make an optimal tax scheme worst degenerate into a tax program. Since the 1990s， China has gradually matured reforming the tax system， the tax system toward legalization， systematic， relatively stable in the direction of development， construction tax system reflects the inherent requirements of the market economy， and for the international market economy of providing a more viable external environment， which conducted business tax planning related to corporate financial managers and personnel time.
2.3 Market economies into the international tax planning multinational companies to provide the conditions
Integration of the world economy， China is required to improve the international competitiveness of enterprises have to face the challenges from the international market， to build a modern enterprise financial management system standards imminent. Integration of the global economy will inevitably bring business investment， operating and financial activities of international， corporate tax burden occurred in economic activity generated by different countries， not only by the impact of tax policy in host countries， and depends to a greater extent countries where tax policy in economic activity. Tax policies in different countries due to different political and economic backgrounds and different， which cross-border tax planning for enterprises to provide the conditions.
2.4 Changes in tax concepts to enable enterprises to achieve financial goals is inseparable from tax planning
The planned economy era， people regarded the tax due contribution to the national enterprise， focusing on the subject of taxation from a national perspective research tax， one-sided emphasis on mandatory taxes， unpaid and immobility， especially prominent countries levied relations authority， as a tax payer ignoring the legitimate rights of businesses in the process of tax law， corporate tax returns only in the presence of government staff responsible for managing the direct tax counseling， they even confuse tax planning and tax evasion. With the development of the socialist market economy and the gradual internationalization， knowledge， information， theorists began to attach importance to research from the perspective of the main tax revenue， corporate finance managers are beginning to realize the role of taxation in the modern enterprise financial management， state tax collection and Administration Law and the Penal Code also contains tax evasion and extension were clearly defined ideological barriers to study corporate tax planning has been basically eliminated. Modern theorists argue for greater corporate financial management objectives， the "profit maximization"， "maximize shareholder we alth"， "enterprise value maximization"， "sustainable development capacity maximization" on other targets. But no matter what point of view， require commitment to enhance their market competitiveness and profitability， can not avoid corporate tax environment， without considering the tax burden of enterprises， can not ignore the economic development of the enterprise tax law constraints. Achieve a modern enterprise financial management objectives， requiring companies to reduce costs and maximize the tax burden. Through scientific tax planning， choosing the best tax program， reducing the tax burden is one of the effective ways to achieve the financial goals of a modern enterprise.
Keywords： Corporate tax； Tax Planning； Feasibility
1 Necessity of corporate tax planning
1.1 Tax planning beneficial to strengthen the awareness of the taxpayer's tax
Tax planning and strength of tax awareness generally consistent with the objective relations， tax planning is reflection of corporate tax awareness to a certain extent. The original intention of corporate tax planning was to deferral tax or pay lower taxe indeed， but the company adopted a lawful and reasonable manner， by studying the tax laws， concerning tax policy change， to choose the tax optimization schemes result in mitigate as much as possible tax burden， and maximize tax benefits. Tax consciousness of such taxpayers should be not only bad， but turns out to be quite strong. This planning activity is testament to the achievement of state tax regulation leveraged. Now the companies carrying out tax planning were mostly some big， medium-sized or "three capital" enterprises， the tax consciousness of these companies often is relatively strong. If you take tax evasion， tax fraud， tax resistance， etc. illegal means to reduce tax liability， the taxpayer must not only bear the risk of sanctions by the tax law， but also affect corporate reputation. Therefore， a legally reduce tax liability， saving tax expenditures to achieve profit maximization method - tax planning， has become an inevitable choice for taxpayers. Thus， tax planning and prompting legitimate taxpayers seeking tax benefits driven， proactive initiative to learn and study the tax laws and regulations， taxes consciously fulfill the task.
1.2 Tax planning beneficial to improve the tax laws and regulations
Tax laws and regulations institutions of China continuous improve， but at different times， there may still be some coverage blank， interlinkage gap and control fuzzy， in addition to "People's Republic of China Individual Income Tax Law"， "People's Republic of China on Tax Collection and administration Law" and "People's Republic of China enterprises with Foreign Investment and Foreign enterprise Income Tax Law"， Government mostly use Regulations， Provisional Regulations and Notifications to standardize taxation， content scattered and difficult to grasp， and sometimes even tax regulations and civil law， criminal law and other relevant laws and regulations inconsistency appears. Tax planning is tax incentives for research and use， but the current tax policy also has some deficiencies. Thus tax planning can know the imperfection of tax laws and tax administration， effectively promote the government further improving tax policies， laws and regulations. There are also help speed up the legislative process and the tax convergence and coordination with the relevant laws and regulations， so that our law as a coordinated organic whole. 1.3 Tax planning beneficial to realized taxpayers profits beneficial
Maximize gratuitous nature of tax determines the tax is paid net outflow of funds for a enterprise， without matching revenue. Pay taxes according to law is the obligation of the enterprise， however， for businesses， is a loss of economic interests of taxpayers no matter how justified the tax. At certain costs， expenses and other conditions， the amount of after-tax corporate profits and taxes mutual growth and decline. Therefore， enterprises as taxpayers will shift their attention to the tax payable unconsciously. Tax planning can reduce the tax cost of the taxpayers， but also to prevent taxpayers fall into the tax trap. On the basis of careful studying the corporate tax regulations， arrange their own business projects and scale in accordance with the government's tax policy， maximize the use of their tax legislation favorable terms， undoubtedly maximize the interests of the enterprise.
1.4 Tax planning beneficial to improve the level of business management and accounting management level
Promotion of enterprise management is nothing more than the force manage the "human" and "logistics" two processes， while tax planning is to achieve the logistics of the "cash flow" optimal effect， is a highly intelligent value-added activities， and the utilization high-quality， high-level talent for tax planning is foundation for the enterprise management to the next level.
2 Feasibility of corporate tax planning
2.1 Understanding of the concept of change in tax planning for corporate tax excluded ideological obstacles
The planned economy era， people regarded the tax due contribution to the national enterprise， focusing on the subject of taxation from a national perspective research tax， one-sided emphasis on mandatory taxes， unpaid and immobility， especially prominent countries levied relations authority， as a tax payer ignoring the legitimate rights of businesses in the process of tax law， corporate tax returns only in the presence of government staff responsible for managing the direct tax counseling， they even confuse tax planning and tax evasion. With the development of the socialist market economy and the gradual internationalization， knowledge， information， theorists began to attach importance to research from the perspective of the main tax revenue， corporate finance managers begin to realize the tax paid immeasurable role in the modern enterprise financial management State tax Administration Law and the Penal Code also contains tax evasion and extension were clearly defined ideological barriers to study corporate tax planning has been basically eliminated. 2.2 The difference between the tax treatment of corporate tax planning provides the time and space
Throughout the world， national attention has a corporate tax planning more perfect and relatively stable tax system， because if the tax changes in business environment facing uncertainty， the degree of the merits of corporate tax schemes often chosen as the tax system will changes varies even make an optimal tax scheme worst degenerate into a tax program. Since the 1990s， China has gradually matured reforming the tax system， the tax system toward legalization， systematic， relatively stable in the direction of development， construction tax system reflects the inherent requirements of the market economy， and for the international market economy of providing a more viable external environment， which conducted business tax planning related to corporate financial managers and personnel time.
2.3 Market economies into the international tax planning multinational companies to provide the conditions
Integration of the world economy， China is required to improve the international competitiveness of enterprises have to face the challenges from the international market， to build a modern enterprise financial management system standards imminent. Integration of the global economy will inevitably bring business investment， operating and financial activities of international， corporate tax burden occurred in economic activity generated by different countries， not only by the impact of tax policy in host countries， and depends to a greater extent countries where tax policy in economic activity. Tax policies in different countries due to different political and economic backgrounds and different， which cross-border tax planning for enterprises to provide the conditions.
2.4 Changes in tax concepts to enable enterprises to achieve financial goals is inseparable from tax planning
The planned economy era， people regarded the tax due contribution to the national enterprise， focusing on the subject of taxation from a national perspective research tax， one-sided emphasis on mandatory taxes， unpaid and immobility， especially prominent countries levied relations authority， as a tax payer ignoring the legitimate rights of businesses in the process of tax law， corporate tax returns only in the presence of government staff responsible for managing the direct tax counseling， they even confuse tax planning and tax evasion. With the development of the socialist market economy and the gradual internationalization， knowledge， information， theorists began to attach importance to research from the perspective of the main tax revenue， corporate finance managers are beginning to realize the role of taxation in the modern enterprise financial management， state tax collection and Administration Law and the Penal Code also contains tax evasion and extension were clearly defined ideological barriers to study corporate tax planning has been basically eliminated. Modern theorists argue for greater corporate financial management objectives， the "profit maximization"， "maximize shareholder we alth"， "enterprise value maximization"， "sustainable development capacity maximization" on other targets. But no matter what point of view， require commitment to enhance their market competitiveness and profitability， can not avoid corporate tax environment， without considering the tax burden of enterprises， can not ignore the economic development of the enterprise tax law constraints. Achieve a modern enterprise financial management objectives， requiring companies to reduce costs and maximize the tax burden. Through scientific tax planning， choosing the best tax program， reducing the tax burden is one of the effective ways to achieve the financial goals of a modern enterprise.