一、筹资过程中的税收筹划企业经营所需的资金,无论从何种渠道取得,都存在着一定的资金成本。从纳税角度看,不同的筹资渠道产生的纳税效果有很大的差异。对企业来讲,合理利用某些筹资渠道可有效地帮助其减轻税负,从而获得税收上的好处。(一)负债筹资和权益筹资的选择。一般来讲 First, the tax process of financing the funds needed for business operations, no matter from what channels, there is a certain cost of capital. From the perspective of tax payment, the tax effect of different financing channels varies greatly. For enterprises, the rational use of certain financing channels can effectively help them to reduce the tax burden and thus obtain the tax benefits. (A debt financing and equity financing options. usually