浅谈企业筹资中的税务筹划（Tax planning in enterprise financing）.docVIP

浅谈企业筹资中的税务筹划（Tax planning in enterprise financing） Tax planning in enterprise financing Tax planning in enterprise financing 2008-12-20 15:10:28 Abstract: tax planning is a new topic of enterprise to make full use of tax policy, as taxpayers in enterprises under the new situation, familiar with the tax law and accounting system, making full use of tax policy, the tax preferential policies for the enterprise to create economic benefits. Key words: enterprise financing; tax planning Tax revenue has become a hot spot in modern economic life. Whether it is an enterprise legal person or a natural person, as long as there is taxable behavior, it is necessary to pay tax according to law. Tax planning is a new topic of enterprise to make full use of tax policy, as taxpayers in enterprises under the new situation, familiar with the tax law and accounting system, making full use of tax policy, the tax preferential policies for the enterprise to create economic benefits. First, tax planning for raising funds (1) tax planning in accordance with the capital structure; For any enterprise, financing is a prerequisite for a series of business activities. If we do not raise a certain amount of money, we can not achieve the expected economic results. Financing as a relatively independent financial activities, its impact on business performance of financial management, mainly through the changes in capital structure and role. Therefore, the analysis of the fund in the tax planning, should focus on two aspects: the change of capital structure is how to affect the enterprise performance and tax burden; how should the enterprise organization structure of capital allocation, in order to achieve the owner profit after tax tax at the same time most of the target. The capital structure is determined by the mode of financing, and different ways of raising funds form different pre tax and after tax capital costs. The goal of financing decisions requires not only the collection of sufficient fu