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Essay代写:Financial management and tax planning

2019-04-12 10:11:31 | 日記
下面为大家整理一篇优秀的essay代写范文- Financial management and tax planning,供大家参考学习,这篇论文讨论了财务管理与纳税筹划。纳税筹划是企业财务管理的一个重要方面,企业的纳税筹划是由企业财务管理的目标决定的。由于在现实的财务环境中,客观上存在着税负不对称分布的问题,使得不同理财方案下企业未来的现金流出或流入的时间都存在着差异,这些差异又会进一步影响企业的盈利能力、偿债能力以及投资经营风险。作为财务管理的一个系统,纳税筹划应当服从于企业价值最大化的财务目标。标一致性,是二者实现融合的基本前提。

Tax planning is an important aspect of corporate financial management. Tax planning is determined by the goal of corporate financial management. Due to the objective asymmetric distribution of tax burden in the realistic financial environment, the future cash flow, outflow or inflow time of enterprises under different financial plans are different, which will further affect the profitability, debt paying ability and investment and operation risk of enterprises. The relationship between them is briefly described.

Tax planning is an important aspect of corporate financial management. Tax planning is determined by the goal of corporate financial management. Because in the real financial environment, the asymmetric distribution of tax burden question objectively, make enterprise under different scenarios of future flows of cash flow, or the time there is a difference, these differences will further affect the enterprise's profit ability, debt paying ability and risk investment management, for the taxpayer, tax payment is the enterprise cash outflows, and no income items and at the same time. In this sense, saving tax expenditure is equal to directly increasing the net income of taxpayers. From the perspective of taxpayers, it is reasonable to actively carry out tax planning, reduce tax expenditures and maximize the maintenance of their own economic interests. At the same time, it is also an important link of financial management.

As a system of financial management, tax planning should be subordinated to the financial goal of enterprise value maximization. Standard consistency is the basic premise of fusion.

Financing, investment, operation and income distribution are closely related to tax planning in financial management. In the process of investment and financing, how to choose the best way, channel and structure on the basis of reducing the cost of investment and financing must be carried out within the legal scope of the tax law. For the business process, the production, supply and marketing of enterprises are involved in tax factors, and also inseparable from tax planning. In the process of income distribution, the way of distribution and the arrangement of making up for losses are directly restricted by the tax law and must be planned within the scope allowed by the tax law.

In order to improve the market competitiveness and profitability of enterprises, the tax burden of enterprises should not be taken into account, and the constraint of tax laws on the economic development of enterprises should not be ignored. This is because: the modern enterprise financial management goal realization, requests the enterprise to reduce the cost to the greatest extent including the tax burden; The financial management objectives of modern enterprises should be conducive to the growth of long-term interests of enterprises and the state, and the distribution relationship between enterprises and the state should be straightened out. The modern enterprise financial management goal is the strategic goal and the tactical goal organic union, requests the enterprise must take into account the long-term interest and the short-term interest when chooses the tax payment plan. Only through scientific tax planning can we support the realization of financial management objectives of modern enterprises to a greater extent.

In corporate finance, the four decision-making parts of financing, investment, production and operation and profit distribution are directly or indirectly affected by tax, and tax planning runs through all fields of corporate financial decision-making. The practical influence of tax planning on enterprise financial management.

Any decision of financial management plays an important role in the survival and development of enterprises. The relationship between financial management and other management of enterprises is increasingly close and permeates all aspects of enterprise management. Financial management is at the center of the enterprise management.

Tax planning can effectively supervise the financial tax situation and avoid risks to the company's financial management.

As it is the business department that really generates tax, the financial department only performs the duty of accounting and paying tax. Therefore, through tax planning, tax payment can be controlled from the source of business occurrence and the responsibility of tax payment can be defined to each responsible department. Tax planning should be carried out, starting from the source of responsibility, and the responsibility should be subdivided into every department, even every responsible person, and infiltrated into every management level, so as to make the company's financial management transparent.

Tax planning is inseparable from the enterprise's accounting and financial management, it requires enterprise accounting personnel to be proficient in accounting standards and financial system, but also familiar with the current tax policy and tax law, the correct tax adjustment and tax planning. In this way, enterprises will inevitably require their accountants to improve their professional quality, so as to improve their financial management level.

General VAT payers tend to think that when purchasing goods from general taxpayers, not only the quality of goods is guaranteed, but also it is easy to obtain special VAT invoices, which will reduce the tax burden by deducting input tax from output tax in the future. But most people ignore an important indicator - price discount equilibrium point.

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