税收筹划与企业经营

Tax Revenue's Planning and Enterprises' Running

税收筹划本质上是企业为实现收益最大化对涉及税收的经济事项进行安排,是企业独立自主权利的体现,也是企业对社会赋予其权利的具体运用。税收筹划直接会影响到企业的各种经济行为,也会影响到企业发展战略的合理选择,因为它可以优化资源配置效率,提升核心竞争能力和企业在资本市场的价值。

Tax revenue's planning is by nature the enterprises' arrangement for the economic items connected with tax revenue in order to realize the maximum of profits; it is the reflection of enterprises' right of independence and self - reliance; it is also the enterprises' concrete using of the right entrusted by the society. Tax revenue' s planning will directly affect all kinds of economic activities of enterprises, and will also affect the reasonable selection of enterprises' developing strategies, because it can optimize the efficiency of allocating resources, and improve the key competing abilities and the enterprises' value on the capital market .