税收在经济活动中日益显性化,凸显其在财务决策中的重要地位,税收与财务管理日益渗透,企业投资管理、融资管理、供产销活动乃至并购重组都与税收有着不可割裂的血肉联系。只有真正实现税收与财务决策的渗透融合,税务管理和节税效应才能在企业真正发挥作用。总而言之,财务决策离不开税收因素的分析;相应地,税务决策也必须纳入公司理财的框架下。 Taxation has become increasingly dominant in economic activities, highlighting its important position in financial decision-making, increasing tax and financial management penetration, corporate investment management, financing management, production and marketing activities and even mergers and acquisitions have an irreparable flesh and blood ties with tax revenue. Only the real integration of tax and financial decision-making, tax management and tax savings can really play a role in business. All in all, financial decisions can not be separated from the analysis of tax factors; accordingly, tax decisions must also be included in the framework of corporate finance.