1. Proposing transfer pricing suggestions;

2. Analyze the tax impact in the process of acquisition and merger;

3. Calculate the tax impact in the capital budget

4. Legally manage the tax

2. Strategic tax management

1. The concept of strategic management refers to the overall and long-term development direction, objectives, tasks and policies of an enterprise or organization in a certain period, as well as the decision-making and management art of resource allocation.

2. strategic tax management: refers to the special management of tax in strategic management. Formulate the types, tax rates and tax risks that an enterprise or organization plans to pay taxes in the future development, as well as specific plans for tax planning in advance.

III. Contribution of Management Accountant

1. Management Accountant: CMA is the abbreviation of American Certified Management Accountant. It is an internationally accepted professional qualification certification for financial managers, the highest and top authoritative qualification certification in the field of management accounting in the world, and one of the highest annual financial professional qualifications in the United States and even the world.

2. Functions of management accountant

(1) The field is mainly internal control management, focusing on serving users within the enterprise, including managers at all levels within the enterprise.

(2) It performs its functions of prediction, decision-making, planning, control and assessment.

(3) Management accounting, also known as "internal reporting accounting", is a branch of accounting that aims to improve the economic benefits of enterprises and process, sort out and report the information provided by financial accounting and other materials through a series of special methods, so that managers at all levels of enterprises can plan and control the daily economic activities and help decision makers make various special decisions. Management accounting is playing an increasingly important role in the financial management activities of enterprises.

3. The contribution of management accountant is to do a good job in risk control, tax planning, and put forward reasonable suggestions in the fields of tax management, resource management, and financial management, so as to reduce risks and create competitive opportunities for enterprises.