摘 要
本文以纳税筹划在企业投资、筹资决策中的重要作用为出发点，从合理应用纳税筹划可为企业带来的税收减免入手，通过大量实例，对比论证了纳税筹划在投资、筹资决策中的的可行性、重要性。本文在参考了大量中英文文献的基础上，对纳税筹划的概念、我国纳税筹划的现状、如何在投资筹资决策中的合理运用纳税筹划等几个方面进行介绍，并针对其中某些方面提出了应注意的问题及相应改进措施。在我国顺利地加入wto，企业间竞争日益激烈这样一个经济背景下，本文力求能对我国企业在投资、筹资决策中通过合理应用纳税筹划，顺应国家税收政策导向，达到减少税负从而实现股东财富最大化的目标有所裨益。
关键词：纳税筹划, 投资, 筹资
abstract
the article is based upon the important function of tax planning in a company’s investment and financing decision-makings, uses a deal of illustrations to show that tax planning can relieve the tax burden of the enterprises ,and in the meantime the article emphasizes the feasibility, importance and legitimacy of tax planning. by referring to a lot of chinese and english literatures , the article discusses the concept of tax planning ,the current situation in our country ,the applications in the investment and financing decision-making and indicates some affairs that should be paid more attention to .our country has joined wto, so the business competition will become much severer. this article offers some useful tax planning methods to improve the benefits of the investment and financing decision-making through lowering the company tax burden ,and to realize the largest valuation of enterprises.
key words : tax planning , investment , financing
目录
前言………………………………………………………………………………… 1
1纳税筹划基本理论……………………………………………………………… 2
1.1纳税筹划的意义……………………………………………………………… 2
1.2纳税筹划的基本含义………………………………………………………… 2
1.3相关概念辨析………………………………………………………………… 3
2投资决策中的纳税筹划………………………………………………………… 5
2.1选择企业组织形式进行纳税筹划…………………………………………… 5
2.2投资地点的选择……………………………………………………………… 7
2.3投资行业的选择……………………………………………………………… 7
2.4投资方式的选择……………………………………………………………… 8
2.5投资结构的纳税筹划………………………………………………………… 9
3筹资决策中的纳税筹划………………………………………………………… 11
3.1长期借款筹资的纳税筹划…………………………………………………… 11
3.2通过发行债券筹资的纳税筹划……………………………………………… 12
3.3融资租赁的纳税筹划………………………………………………………… 14
4我国发展纳税筹划的几点建议………………………………………………… 17
4.1明确纳税筹划的最终目标…………………………………………………… 17
4.2纳税筹划应注意的问题……………………………………………………… 17
参考文献……………………………………………………………………………19
致谢…………………………………………………………………………………20
附录…………………………………………………………………………………21
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