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纳税筹划是企业财务管理的范畴,其目标是由企业财务管理的目标决定的,即实现股东财富最大化或企业价值最大化。所以,在追求股东财富最大化的过程中,企业税收负担的轻重直接关系到企业实得利益的多少。因此,企业应全面调整财务管理决策,尽量降低税负,取得最大化的税收收益。
Tax planning is the category of enterprise financial management, and its goal is determined by the goal of enterprise financial management, which is to maximize shareholder wealth or maximize corporate value. Therefore, the pursuit of the maximization of shareholder wealth in the process of corporate tax burden directly related to the severity of the real interests of enterprises. Therefore, enterprises should make overall adjustments to their financial management decisions, try their best to reduce the tax burden and maximize the tax revenue.