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新企业、新公司在决定投资、经营前,常常会对面临的经营方面的种种方案进行比较、选择,以寻求利润最大化,但是很少有人会重视税收筹划问题。其实,税收筹划是企业理财学的一个组成部分,属于企业财务管理的范畴。企业经营管理的主要目标是追求利润最大化,科学合理的税收筹划能增加企业收入,提高资金利润率,从而实现这一目标。企业怎样才能在税法许可的条件下实现税负最低或最适宜,税收筹划是达到这一目的的有效途径之一。
New companies and new companies often make comparisons and choices about the various aspects of their business operations before they decide to invest and operate, seeking to maximize profits. However, few people pay much attention to tax planning issues. In fact, tax planning is an integral part of corporate finance, belonging to the scope of corporate financial management. The main goal of business management is the pursuit of profit maximization, scientific and reasonable tax planning can increase corporate income, improve capital profitability, so as to achieve this goal. How can enterprises achieve the lowest or most appropriate tax under the conditions permitted by tax law? Tax planning is an effective way to achieve this goal.