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税收筹划是企业用足、用好税务政策的新课题。在新形势下,企业作为纳税人,应熟悉税法及财务会计制度,运用税法上的优惠政策为企业创造经济效益。负债经营能获得财务杠杆利益,同时企业也要承担由负债带来的筹资风险损失。负债经营运用得当会给企业带来收益,成为发展经济的有力杠杆。但是,负债筹资如果运用不当,则会使企业陷入困境,甚至会将企业推向破产的境地。
Tax planning is a new topic for enterprises to make full use of tax policies. Under the new situation, as a taxpayer, enterprises should be familiar with the tax law and financial accounting system, and use the preferential policies on tax law to create economic benefits for the enterprise. Debt management can gain financial leverage, while enterprises also have to bear the risk of financing risks brought by debt. Proper use of debt management will bring benefits to the enterprise and become a powerful lever for economic development. However, improper use of debt financing can put enterprises in a dilemma and may even push the enterprise into bankruptcy.