筹资对于任何一个处在生存与发展的企业而言都是至关重要的,筹资是其进行一切经营活动的先决条件。在新政策下如何利用不同筹资方式对税收的影响,设计企业的筹资项目,以达到企业税后利润或者股东利益最大化,是税收筹划的任务和目标。一、新政策下企业筹资渠道和资本结构的税收筹划(一)政策分析《企业所得税法》第八条规定,“企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。”《企业所得税法实施条例》第三十八条规定,“企业在生产经营活动中发生的下列 Fundraising is crucial for any company that is in existence and development. Fundraising is a prerequisite for all its business activities. Under the new policy, how to use the influence of different financing methods on tax revenues to design a company’s fund-raising projects in order to achieve corporate profits after taxes or maximize the interests of shareholders is the task and goal of tax planning. I. Tax Planning for Corporate Funding Channels and Capital Structure under the New Policy (I) Policy Analysis Article 8 of the “Enterprise Income Tax Law” stipulates that “Acceptable and reasonable expenses incurred by an enterprise in connection with the acquisition of income include costs and expenses. Taxes, losses, and other expenses are allowed to be deducted when calculating the taxable income. ”Article 38 of the “Regulations on the Implementation of the Enterprise Income Tax Law” stipulates that "the following occurred in the production and business activities of enterprises: