論企業(yè)投資籌資決策中的稅收籌劃.doc
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論企業(yè)投資籌資決策中的稅收籌劃,摘要本文以納稅籌劃在企業(yè)投資、籌資決策中的重要作用為出發(fā)點，從合理應用納稅籌劃可為企業(yè)帶來的稅收減免入手，通過大量實例，對比論證了納稅籌劃在投資、籌資決策中的的可行性、重要性。本文在參考了大量中英文文獻的基礎上，對納稅籌劃的概念、我國納稅籌劃的現狀、如何在投資籌資決策中的合理運用納稅籌劃等...
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論企業(yè)投資籌資決策中的稅收籌劃
摘 要
本文以納稅籌劃在企業(yè)投資、籌資決策中的重要作用為出發(fā)點，從合理應用納稅籌劃可為企業(yè)帶來的稅收減免入手，通過大量實例，對比論證了納稅籌劃在投資、籌資決策中的的可行性、重要性。本文在參考了大量中英文文獻的基礎上，對納稅籌劃的概念、我國納稅籌劃的現狀、如何在投資籌資決策中的合理運用納稅籌劃等幾個方面進行介紹，并針對其中某些方面提出了應注意的問題及相應改進措施。在我國順利地加入WTO，企業(yè)間競爭日益激烈這樣一個經濟背景下，本文力求能對我國企業(yè)在投資、籌資決策中通過合理應用納稅籌劃，順應國家稅收政策導向，達到減少稅負從而實現股東財富最大化的目標有所裨益。
關鍵詞：納稅籌劃, 投資, 籌資
Abstract
The article is based upon the important function of tax planning in a company’s investment and financing decision-makings, uses a deal of illustrations to show that tax planning can relieve the tax burden of the enterprises ,and in the meantime the article emphasizes the feasibility, importance and legitimacy of tax planning. By referring to a lot of Chinese and English literatures , the article discusses the concept of tax planning ,the current situation in our country ,the applications in the investment and financing decision-making and indicates some affairs that should be paid more attention to .Our country has joined WTO, so the business competition will become much severer. This article offers some useful tax planning methods to improve the benefits of the investment and financing decision-making through lowering the company tax burden ,and to realize the largest valuation of enterprises.
Key words : Tax planning , Investment , Financing
目錄
前言………………………………………………………………………………… 1
1納稅籌劃基本理論……………………………………………………………… 2
1.1納稅籌劃的意義……………………………………………………………… 2
1.2納稅籌劃的基本含義………………………………………………………… 2
1.3相關概念辨析………………………………………………………………… 3
2投資決策中的納稅籌劃………………………………………………………… 5
2.1選擇企業(yè)組織形式進行納稅籌劃…………………………………………… 5
2.2投資地點的選擇……………………………………………………………… 7
2.3投資行業(yè)的選擇……………………………………………………………… 7
2.4投資方式的選擇……………………………………………………………… 8
2.5投資結構的納稅籌劃………………………………………………………… 9
3籌資決策中的納稅籌劃………………………………………………………… 11
3.1長期借款籌資的納稅籌劃…………………………………………………… 11
3.2通過發(fā)行債券籌資的納稅籌劃……………………………………………… 12
3.3融資租賃的納稅籌劃………………………………………………………… 14
4我國發(fā)展納稅籌劃的幾點建議………………………………………………… 17
4.1明確納稅籌劃的最終目標…………………………………………………… 17
4.2納稅籌劃應注意的問題……………………………………………………… 17
參考文獻……………………………………………………………………………19
致謝…………………………………………………………………………………20
附錄…………………………………………………………………………………21
摘 要
本文以納稅籌劃在企業(yè)投資、籌資決策中的重要作用為出發(fā)點，從合理應用納稅籌劃可為企業(yè)帶來的稅收減免入手，通過大量實例，對比論證了納稅籌劃在投資、籌資決策中的的可行性、重要性。本文在參考了大量中英文文獻的基礎上，對納稅籌劃的概念、我國納稅籌劃的現狀、如何在投資籌資決策中的合理運用納稅籌劃等幾個方面進行介紹，并針對其中某些方面提出了應注意的問題及相應改進措施。在我國順利地加入WTO，企業(yè)間競爭日益激烈這樣一個經濟背景下，本文力求能對我國企業(yè)在投資、籌資決策中通過合理應用納稅籌劃，順應國家稅收政策導向，達到減少稅負從而實現股東財富最大化的目標有所裨益。
關鍵詞：納稅籌劃, 投資, 籌資
Abstract
The article is based upon the important function of tax planning in a company’s investment and financing decision-makings, uses a deal of illustrations to show that tax planning can relieve the tax burden of the enterprises ,and in the meantime the article emphasizes the feasibility, importance and legitimacy of tax planning. By referring to a lot of Chinese and English literatures , the article discusses the concept of tax planning ,the current situation in our country ,the applications in the investment and financing decision-making and indicates some affairs that should be paid more attention to .Our country has joined WTO, so the business competition will become much severer. This article offers some useful tax planning methods to improve the benefits of the investment and financing decision-making through lowering the company tax burden ,and to realize the largest valuation of enterprises.
Key words : Tax planning , Investment , Financing
目錄
前言………………………………………………………………………………… 1
1納稅籌劃基本理論……………………………………………………………… 2
1.1納稅籌劃的意義……………………………………………………………… 2
1.2納稅籌劃的基本含義………………………………………………………… 2
1.3相關概念辨析………………………………………………………………… 3
2投資決策中的納稅籌劃………………………………………………………… 5
2.1選擇企業(yè)組織形式進行納稅籌劃…………………………………………… 5
2.2投資地點的選擇……………………………………………………………… 7
2.3投資行業(yè)的選擇……………………………………………………………… 7
2.4投資方式的選擇……………………………………………………………… 8
2.5投資結構的納稅籌劃………………………………………………………… 9
3籌資決策中的納稅籌劃………………………………………………………… 11
3.1長期借款籌資的納稅籌劃…………………………………………………… 11
3.2通過發(fā)行債券籌資的納稅籌劃……………………………………………… 12
3.3融資租賃的納稅籌劃………………………………………………………… 14
4我國發(fā)展納稅籌劃的幾點建議………………………………………………… 17
4.1明確納稅籌劃的最終目標…………………………………………………… 17
4.2納稅籌劃應注意的問題……………………………………………………… 17
參考文獻……………………………………………………………………………19
致謝…………………………………………………………………………………20
附錄…………………………………………………………………………………21
