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由于我国企业的不断发展壮大,税收问题随之发展繁杂,税种繁多,税务筹划在提高企业经营活动效率中有着不可或缺的作用。同时,EVA考核评估理念也在我国得到积极推动与普及,基于EVA的筹资与投资策略对企业税收筹划有着重要影响。
As China’s enterprises continue to grow and develop, the tax issue is complicated and the tax variety is numerous. Tax planning plays an indispensable role in improving the efficiency of business operations. At the same time, EVA assessment assessment concept has also been actively promoted and popularized in China. The fund-raising and investment strategy based on EVA has an important influence on corporate tax planning.