ABSTRACT:Listed company investment tax planning is an important foreign tax agency and tax consulting. In recent years, the tax planning in China are increasingly a cause for general concern. This is because as the market increasingly fierce competition, increasing pressure on survival and development of enterprises, companies constantly look for ways to reduce costs, costs and means. Tax expenditures are part of the enterprise cost through tax planning, within the limits of national tax laws allow reasonably reduce the tax burden on enterprises, increase the enterprise's operating profit, be effective means to enhance enterprise competitiveness. Tax planning and for joint-stock company investment, because of the way for investment in enterprises, regions, industry, organizational forms, such as different enterprises preferential tax policies also vary, joint-stock company at the time of investment decisions must therefore make appropriate tax planning, you must consider the impact of investment on enterprise tax burden and the impact on corporate earnings after tax. This article related discussions mainly on the tax planning of enterprise investment.
Key words：tax planning；prime cost- beneficial；Preferential policy； result; tax burden...