浅析新税制下企业筹资活动中的税收筹划

A Brief Analysis on the Tax Planning of Corporate Financing Activities Under the New Tax System

论文从企业权益筹资活动和负债筹资活动两个角度阐述了企业筹资活动在新税制下的税收筹划。认真分析了新税制下企业筹资活动中税收筹划风险,并提出了防范企业筹资活动中税收筹划风险的措施:构建科学有效的风险预警制度、确保税收筹划与企业发展需求和市场要求相符合。

The paper expounds the tax planning of enterprise financing activities under the new tax system from the perspective of corporate equity financing activities and debt financing activities. It also analyzes the risk of tax planning in the enterprise financing activities under the new tax system and puts forward some measures to prevent the risk of tax planning in the enterprise financing activities： build a scientific and effective risk early warning system, ensure that tax planning is in line with enterprise development needs and market requirements.