增值税纳税筹划对企业价值影响分析——基于ABC公司的实证报告  

Analysis on the Effect of ATV Planning on Enterprise Value——On the Empirical Report of ABC Corporation

作　　者：吕昕[1] 

机构地区：[1]淮北职业技术学院财经系,安徽淮北235000

出　　处：《湖北第二师范学院学报》2014年第8期69-71,共3页Journal of Hubei University of Education

摘　　要：社会经济发展离不开企业价值评估,企业价值评估遍及经济生活的方方面面。在证券投资领域,买卖股票需要依赖企业价值评估;企业内部,管理者一切活动的取向是企业价值最大化,对于项目投资、企业并购、薪酬制度设计等重大事项的决策都必须建立在企业价值评估的基础之上,企业价值评估已经成为社会经济生活中的重要组成部分,作为企业财务管理活动的税收筹划,其最终目标是企业价值最大化,因此从增值税纳税筹划的角度分析企业价值,必然会对其企业内部管理起到积极的作用。Social economy development is closely connected with enterprise value assessment, which spreads across all economy fields. In portfolio investment, the buying and selling of stocks are based on enterprise value assessment. In enterprises, all administrators＇ actions are to maximize the enterprise value. Project investment, enterprise merger and acquisition, salary system design and so on are all based on enterprise value assessment, which has become an important part of economy system. Tax planning, as one of enterprise financial management activities, aims at maximizing enter- prise value. So the analysis on the enterprise value in the perspective of VAT planning will absolutely promote enterprise inner administration.

关 键 词：增值税 纳税筹划 企业价值 

分 类 号：F27[经济管理—企业管理]