Formation and Implementation of Tax Planning
论税收筹划的形成机制与实现手段

Contract theory and taxation differences may explain the motivation of businesses for tax reduction. Whether or not this motivation finally functions in the business' tax planning is determined to a large extent by the business' external environment. A business can implement its tax planning through financing, investment, management and other finance decisions. Government help in the tax planning of individual businesses is conducive to the implementation of tax policies.