论长期股权投资财务决策的税务问题

On Tax Issues in Financial Decisions Concerning Long-term Share Ownership Investment

税收对财务决策相关,并且长期股权投资是企业财务决策的重要方面。在实践中,税收对长期股权投资财务政策选择的影响主要表现在有关经营地点、经营形式和筹资渠道的选择、投资决策、资本成本、股利分派政策、转移定价政策和外汇与通货膨胀因素及其风险管理等几个方面。

Tax is closely related with financial decisions and long - term share ownership investment is a very important aspect in financial decisions of enterprises. In practice, the impact of tax on the financial decisions in the field of long - terra share ownership investment mainly include the following aspects such as making decisions about location of business, form of business and selecting the channel of fund - raising, cost of capital, share bonus distribution, transfer pricing policy, foreign currency and inflation issue and risk management, etc.