税收筹划在企业筹资中的运用研究

论文编号:CW182  论文字数:11041,页数:18

税收筹划在企业筹资中的运用研究

摘 要
 筹资是企业进行一系列活动的先决条件。筹资决策不仅要筹足够数额的资金, 而且要使资金成本达到最低。不同筹资方案的税负不同, 企业在筹资时,如果能运用好筹资技巧, 采用最佳的筹资方式,会获取筹资的最佳节税利益。企业筹资不仅要考虑筹资费用, 还要考虑涉税问题, 以最大限度地降低筹资成本, 实现企业的利润最大化。充分利用税收杠杆和财务杠杆作用, 降低整个企业的筹资成本, 实现价值最大化财务目标。但在税务筹划中不能过度追求负债筹资的抵税作用, 要将税收成本的降低和控制财务风险相联系, 追求适度的财务杠杆利益, 在合理确定企业最佳筹资结构的基础上做好整个企业的税务筹划。本文通过对不同筹资方案的税负分析，促进企业运用好筹资技巧, 采用最佳的筹资方式,获取筹资的最佳节税利益。
[关键词] 筹资成本；税收筹划
[论文类型] 应用型
 Tax planning in enterprise financing the application research
Abstract
 Financing is a series of activities of the enterprise to carry on the prerequisite. Financing decision not only to raise enough money, and should make the endowment Gold cost minimum. Different financing plan for tax different, the enterprise is in financing, if can use good financing skills, to adopt the best financing way, Get a financing for the most festival tax benefit. Enterprise group fundraising should be given not only to raise funds expenses, consider tax related problems, in order to maximize reduce financing cost, the realization enterprise profit most Seasons. Through the group's internal lending, equipment leasing debt financing and mutual leasing way, make full use of tax revenue lever and financial leverage, reduce the whole enterprise group。Financing cost, maximizing the value financial goals. But in the tax planning in the pursuit of debt financing cannot excessive tax credits role, will cost of tax reduction and control financial Risk associated, pursue modest financial leverage, reasonably determine the best financing in enterprise based on the structure of well the whole enterprise group of tax planning. This article through to different financing plan for tax is analyzed, and promote the enterprise good use of financing skills, to adopt the best fund-raising means, obtain the financing for the most festival tax benefit.
[Keywords ] Financing cost ；Tax planning

[Type of Thesis]  Applied Research

目录
1 绪论 1
 1.1研究背景及意义 1
 1.2国内外文献综述 1
 1.2.1国内筹资的税收筹划研究回顾 1
 1.2.2国外筹资的税收筹划研究回顾 2
2税收筹划理论依据 3
 2.1税收筹划的涵义与特征 3
 2.1.1税收筹划的涵义 3
 2.1.2税收筹划的特征 3
 2.2企业筹资的方式 4
 2.3资本结构变动对筹资成本和企业利润的影响 5
3税收筹划在企业筹资中的运用 6
 3.1债务筹资成本筹划 6
 3.1.1借款筹资 6
 3.1.2发行债券 6
 3.1.3租赁性筹资 7
 3.2权益筹资成本筹划 8
 3.2.1普通股筹资 8
 3.2.2优先股筹资 10
4 企业开展税收筹划应注意的问题 11
 4.1明确纳税筹划的最终目标 11
 4.2 充分考虑税务筹划的风险 11
 4.3税务筹划应考虑货币的时间价值 12
5结束语 13
参考文献 14
致谢 15

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