When facing division enterprises would strategize for their taxation, take into account related businesses and preferred taxation policies before and after the division, to minimize the extra tax costs resulted from the enterprise division.

Reducing tax cost and improving tax efficiency;

Author points out that financial management plays an major role in economic activities of enterprises to reduce tax cost and realize maximizing economic returns.

The two relations must be dwelt with well in controlling our tax cost,the relation of administering tax by law and controlling tax cost,the relation of cost of levying cost and cost of paying tax,and short-term cost and long-term cost.

It has become an inevitable issue to pursue the minimization in tax revenue cost and the maximization of enterprise s own profits to strengthen the competitiveness.

Especially after China joins WTO, private enterprises directly compete with the global marketing, thus it has become an inevitable issue that they pursue the minimization in tax revenue cost and the maximization of their own profits to raise their competitive power.

Being in it, the tax revenue cost is not isolated existent, it has a close contact with economic society, and usually restricted by many factors, such as the level of productive force development, the complete degree of tax law system construction, th.

The taxation cost,which is one important factor of the taxation system reform,recently is so excessively high that it has made a side effect on national economy and the observance of tax law.

We should know correctly the relation between cost and efficiency in order to improve the efficiency all roundly on the basis of a better taxation cost accounting.