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价值创造是指企业通过生产经营活动创造的实际市场价值的增加值,即企业的价值扣除了企业占用的资本(权益资本和债务资本)后的增加值。基于价值创造的纳税安排模型是从实现财务目标最大化出发,将目标量化并将衡量目标的指标分解,进一步从指标推导出影响环节,再将各环节中的税收因素对整个目标的影响加以分析,做出企业财务安排及纳税事务计划。此模型采用的指标是经济增加值(EVA)指标,基于
Value creation refers to the added value of the actual market value created by the enterprise through the production and business activities, that is, the added value of the enterprise after deducting the capital (equity capital and debt capital) occupied by the enterprise. The model of tax payment based on value creation starts with maximizing the financial goals, quantifies the targets and decomposes the indicators to measure the targets, further deduces the impact links from the indicators and then analyzes the influence of the tax factors in each link on the whole target , Make corporate financial arrangements and tax planning. The indicators used in this model are Economic Value Added (EVA) indicators based on