企业税务筹划的效应分析

企业的财务管理在追求股东权益最大化的过程中 ,税收负担的轻重直接关系到企业实得利益的多寡 ,税务筹划是企业理财的重点。税务筹划利导了企业税收引起的收入效应、替代效应与金融效应。一方面完成企业本身价值最大化的目标 ,另一方面通过它使国家宏观税收政策调控经济的目标得以实现

Analysis of the Effect to Tax Planning

In the course of running after shareholder wealth maximization, the quantities of taxes influence directly profit the corporation gets So tax planning is the point of corporation financing It promotes the income effect, substitution effect and finance effect aroused by tax On the one hand corporation reaches its goal of maximal value, on the other hand the national economic target adjusted and controlled by macro economic tax policy is realized by it