企业生命周期与税收筹划的协同研究

Cooperative Research on Enterprise Life Cycle and Tax Planning

税收筹划是企业在遵守国家法律法规的前提下,对有关涉税活动进行合理的策划,以达到降低企业整体税负的目的.根据生命周期理论,企业的生命周期分为导入期、成长期、成熟期和衰退期四个阶段;在不同阶段,企业拥有的资源、能力、核心竞争力不同,经营特点和发展战略也不同.企业要发展壮大,税收筹划必不可少,分析企业在不同阶段下税收筹划的差异,研究与企业生命周期相辅相成的税收筹划方案尤为重要.

Tax planning is the enterprise’s reasonable plan for relevant tax-related activities in order to reduce the enterprise’s overall tax burden on the premise of compliance with the state laws and regulations. According to the life cycle theory, the life cycle of an enterprise can be divided into four stages: introduction stage, growth stage, maturity stage and decline stage. In different stage, enterprises have different resources, capabilities, core competitiveness, operation characteristics and development strategies. For enterprises to develop and grow, the tax planning is essential. It is particularly important to analyze the differences of tax planning in different stages of enterprises and to study tax planning schemes that complement each other in the life cycle of enterprises.