论企业财务决策中的税务筹划

On Taxation Plan in Enterprise Financial Decision Making

文章首先分析了税务筹划的本质内涵及其与偷税的区别,然后就如何在企业筹资、投资和营 运活动中开展所得税的税务筹划进行了系统论述,最后提出了企业开展税务筹划应注意的一些事项。

This paper first of all analyses the connotation of taxation plan and the difference between it and tax evasion. It also discusses systematically how to carry out taxation plans for value added tax during fund raising, investment and operation by enterprises. This paper finally puts forward some issues worth noting in preparina taxation plans by enterprises.