企业筹资决策中的税收筹划  

The Revenue Plan in the Decision-making of Enterprise's Financing

作　　者：郑詠梅 

机构地区：[1]天津市河西区职工大学,天津市300203

出　　处：《天津成人高等学校联合学报》2005年第3期135-138,共4页Journal of Tianjin Adult Higher Learning

摘　　要：筹集资金是任何一个企业从事生产经营活动的先决条件,筹资决策的目的在于满足企业自身资金需求的基础上,谋求资金成本的最小化,而不同的筹资方式,其税前、税后的资金成本迥异,这就为企业在筹资决策中进行税收筹划提供了可能。Financing is the precondition of the producing and managing activities in any enterprises. The decision-making of financing aims at seeking the lowest capital cost on the basis of meeting the fund need of the enterprise itself. The fund cost before and after revenue are quite different according to different ways of financing and therefore it offers the possibility for the enterprises to plan the revenue in the process of the decision-making.

关 键 词：企业 决策 筹划 税收 生产经营活动 资金成本 筹集资金 资金需求 筹资方式 最小化 

分 类 号：F275[经济管理—企业管理] C934[经济管理—国民经济]