税收筹划和公司财务决策

【Abstract】wWw.shuoshilunwen.com Coming the new century the reform of economic system has been developed greatly. The key to the reform is reforming management system and building institution of modern enterprise, that is, enterprises will be changed into main part of market, which has been a general trend. However, the surroundings which the enterprises he existed and developed he been changed, this has made the traditional financial management not adopting the demand of enterprise’s development. Meanwhile, the reform of our tax system has sent enterprises into fierce competition within the restraint of the tax. Of course, more and more enterprises he paid attention to the new branch of financial management──tax planning to obtain the largest interest. The dissertation comprehensively and systematicallyanalyses and demonstrates some related theories of tax planning in order to improve enterprises’ financial decision.On the base of the theoretic analysis of the tax planning, the dissertation supplies many methods and thoughts through which enterprises can achieve better benefit in tax and realize the financial objective in the end. In the first place, it puts forward the conception of "tax planning", andanalyses different between tax planning and tax oidance .Secondly, it combines tax planning and enterprises financial decision to reveal enterprises’ better financial objective under tax planning condition. Finally, there are some positive analyses, in the paper, through which we can answer the question──how the best tax plan can be selected within the limits permitted by tax law.The dissertation is divided into five chapters:The first chapter: the summary of the tax planning. As a branch of financial management, the tax planning has four basic connotations and five characters: planning before the case, lawful, distinct objective, comprehensive and specific. But the tax oidance is the general phenomenon in our economic life. By analysis, we can find that tax oidance is connected with tax planning, but the different between them exist in nature. In this chapter, according to the main part of the tax planning, we can divide it into government, enterprise and private tax planning; On the basis of the feature of the main part and range, we can classify the tax planning: national and international. All these can help us understand the concept of the tax planning.The second chapter: theoretic bases and realistic foundation of the tax planning. The enterprise is the main part of the tax planning, which existed and developed to cut down onexpenditure of tax planning and gain more benefit. Through analyzing the connection between tax and the economic main part, we can see that the tax is the loss of enterprises. The studying and practice of the tax planning is going on enthusiastically in the west countries. There are two objective theories of tax planning──"Public Goods" and "Economic Man". In our country, company with the reform of the economic system, enterprise’s financial position and purpose he been changed, in the meantime, the tax planning adds some risks to enterprises: investment exchange, management deficit and taxes expenditure. Consequently, the tax planning is necessary and possible.The third chapter: the tax planning and financial objective. This part acts as a bridge of the dissertation. It combines the tax planning with financial decision. The purpose to realize the financial objective, enterprises always do their best to make the best decision. Starting with the general financial objective, we dissect its intention──most treasure of the owner. Afterwards, we put forward the shortcoming of the general objective── the difference between the account income or expenditure and cash flow. However ,we must consider that the tax paid can affect our financial decision, and weigh the advantages and disadvantages in order to determine our appropriate financial objective.The forth chapter: the factors of the tax planning. On the whole, there are two factors, The one is inherent factor, the oth