资金犹如人体身上的血液,如果人没有血液就无法生存,企业没有资金也就犹如人身体上没有血液一样无法生存和发展,融资是每个企业都要面临的问题,采用什么方式融资不仅考虑筹资成本,也要考虑风险、税收等因素,融资方式不同,税收成本也就不同,所以精心设计企业融资项目,以实现企业税后利润或者股东收益最大化,是税收筹划的主要目的。 Money is like blood in the human body. If people do not have blood, they can not survive. If there is no capital in the business, they will not survive and develop like people without blood. Financing is a problem that every enterprise should face. What kind of financing should not only consider financing Cost, but also consider risks, taxes and other factors, different financing methods, tax costs will be different, so well-designed corporate finance projects in order to achieve corporate profits after tax or shareholders maximize earnings tax planning is the main purpose.