企业最优税收筹划规模的选择——基于有效税收筹划理论的研究  

Choice of Enterprise's Optimizing Taxpaying Planning Scale——Research Based on Effective Taxpaying Planning Theory

作　　者：李映雪[1] 

机构地区：[1]上海财经大学会计学院,上海200433

出　　处：《广西财经学院学报》2009年第4期56-59,共4页Journal of Guangxi University of Finance and Economics

摘　　要：税收是国家为实现其职能,凭借政治权利强制地、无偿地参与社会产品分配的一种方式。税收筹划是减轻税收负担、增加税后收益的有效途径。企业在进行税收筹划活动时选择什么样的规模,是公司财务战略的重要内容,也是企业财务决策者需要考虑的问题。税收筹划上升到有效税收筹划阶段,税收筹划就与整个企业战略结合在一起了,这种情况下才能合理地确定企业的税收筹划规模,实现企业价值最大化。Tax is one way of a country to forcibly participate in the social product allocation by means of its political rights to fulfil its functions. Taxpaying planning is an effective path to alleviate tax burden and increase after - tax yield. The type of scale that the enterprises choose when planning taxpaying is the important content of its financial strategy, as well as an issue that financial decision makers need to consider. At the stage of developing to effective taxpaying planning, taxpaying planning is merged into the whole enterprise strategy. The scale of taxpaying planning can be determined reasonably and the enterprise value will be maximized under such circumstance.

关 键 词：有效税收筹划 公司财务战略 交易成本 

分 类 号：F810.42[经济管理—财政学]