金融翻译范文

Discussion on Tax Planning and Corporate Financial Management 税务筹划与企业财务管理的探讨 Abstract This paper analyzes corporate tax planning to carry out the significance of financial management and to study the financial management of enterprises to carry out the feasibility of tax planning and finally discusses the financial management of enterprises to carry out tax planning principles Keywords tax planning principles of financial management tax planning 摘要 本文分析了企业税务筹划开展财务管理和财务管理研究 的意义企业开展税收筹划的可行性 最后讨论企业的财务管理 开 展税收筹划的原则 关键词 财务管理的税收的税务规划原则 税收规划 Tax planning refers to all use of both legal and illegal means of non tax aspects of planning and pro taxpayer s financial arrangements Including non illegal tax avoidance planning legitimate tax planning and the use of transfer pricing as a means of transfer tax planning and tax related zero risk Enterprises to develop their tax planning is consistent with the premise of taxation policy oriented not only conducive to the proper tax levers to play a regulatory role but also in the market economy for the pursuit of maximum efficiency in terms of China s enterprises in financial management activities to carry out tax planning work in particular has far reaching practical significance 税收筹划是指所有使用非税收合法和非法的手段方面规划和亲纳税 人的财务安排 包括非法避税规划 合法报税规划和转让使用定价 作为转让税规划和税务相关的零风险的一种手段 企业要发展他们的税务规划的前提下是一致的税收政策导向 不仅 有利于发挥适当的税收杠杆监管的作用 但在市场经济追求最大中 国企业在财务管理活动中的效率 开展税收筹划工作 尤其具有深 远的实际意义 Tax Planning for the significance of financial management 税务规划财务管理的意义 Contribute to a modern enterprise financial management goals Theorists of the modern enterprise financial management objectives of the more contentious the profit maximization shareholder wealth maximization enterprise value maximization sustainable development capacity maximization theory of such goals But no matter what point of view all requires a commitment to enhance their market competitiveness and profitability it can not avoid business tax environment without considering the tax burden of enterprises can not ignore the tax laws of economic development of enterprise constraints This is because a modern enterprise financial management goals ask enterprises to maximize cost reduction including tax burden Corporate tax burden including direct and indirect tax burden tax burden The direct tax burden is the business activities of enterprises in the conduct occurred in the taxable amount of taxes in accordance with tax laws spending indirect tax burden refers to the enterprises in handling tax related matters occurred during the expenditure To reduce the tax burden and only through business investment financial activities prior planning and arrangements to carry out a scientific tax planning choose the best tax program to reduce the tax burden is consistent with the requirements of modern enterprise financial management is the realization of modern enterprise financial management objectives effective way are enterprise financial management objectives should be conducive to long term national interests of the enterprises and the growth in demand rationalize the distribution of the relationship between enterprises and countries Tax revenue as a market economy country regulate the allocation of the relationship between the state and enterprises the most important economic lever is protected by law It is only through the scientific enterprise tax planning in order to ensure that enterprises get maximum tax benefit of taking into account the national interests in order to enable enterprises to maintain the dynamic balance of financial allocation policy to ensure normal production and business activities of enterprises to promote the enterprise financial management goals Any neglect or harm the national interests the state may lose the trust and support of enterprises impede the development of enterprises modern enterprise financial management objectives is a strategic objective and tactical objectives of the organic combination of requiring companies to pay taxes in the choice program must be taking into account the long term and immediate interests Enterprises choose the tax program if not reflect the firm s strategic development thinking will inevitably lead to corporate financial management and the cost of the expense of long term interests in exchange for immediate short term behavior enterprises choose the tax program if not grounded in reality it could lead to a reduction of enterprises accumulation capacity and solvency shake the basis of the sustainable development of enterprises It is only through scientific tax planning select both the best long term interests and immediate tax package to a greater degree of support for the modern enterprise financial management goals 现代企业财务管理的目标作出贡献 理论家现代企业财务管理目标 更有争议的 利润最大化 股东财富最大化 企业价值最大化 可持续发展能力 最大化 的理论 这样的目标 但无论什么样 的角度来看 所有需要一个承诺 以提高他们的市场竞争力 盈利 能力 它不能避免营业税的环境 在不考虑企业税负不能忽视税法 经济开发企业的约束 这是因为 现代企业财务管理目标 要求企 业最大限度地降低成本 包括税收负担 企业的税务负担 包括直 接税与间接税负担的税务负担 直接税负担的业务活动企业的行为 发生在应纳税所得额的税收按照税法支出 间接税收负担是指企业 在处理过程中发生的支出的涉税事项 为了减轻税收负担 只有通 过商业 投资 财务活动 事先的规划和安排 开展科学的税收规 划 选择最佳的税务计划 以减少税收负担是一致的现代企业财务 管理的要求是现代企业财务管理目标的有效实现方式 是企业财务 管理的目标应该有利于国家长期利益的企业和需求的增长理顺企业 和国家之间的分配关系 作为一个市场经济国家的税收调节分配的 最重要的国家和企业之间关系的经济杠杆 是受法律保护 只有通 过科学的企业税务规划 以保证企业获得最大的税收利益考虑到国 家的利益 为了使企业保持财政分配政策 以确保正常的动态平衡 生产和经营活动的企业 推动企业财务管理目标 任何忽视或损害 国家利益 国家可能会失去对企业的信任和支持 阻碍发展企业 现代企业财务管理的目标 是一个战略性的目标和战术目标的有机 结合 需要公司缴纳税款的选择程序中 必须考虑 到长期和 切身 利益 企业选择税方案 如果不反映企业的战略发展思路 将不可 避免地导致企业财务管理及成本费用长期利益换取眼前的短期行为 企业选择税方案 如果不立足于现实 它可能会导致减少 企业的积累能力和偿债能力 动摇的基础上 企业的可持续发展 只有通过科学的税收规划 同时选择最佳的长远利益和直接包税在 更大程度上为现代企业金融支持管理目标 Help raise the level of financial management The level of financial management depends on the financial decision making The modern enterprise financial decision making include financing decisions investment decisions production and management decision making and profit distribution decision making four parts These decisions are directly or indirectly affected by the effects of taxes without regard to tax policy making can not become a wise decision making tax planning throughout the enterprise financial decision making in all areas of financial decision making has become an indispensable important content Funding decision making in the enterprise not only to consider the funding requirements of enterprises but also must take into account the cost of corporate financing Different channels different ways to obtain funds the cost charged to tax in the manner provided by the different such as bonds interest costs can be charged to the pre tax while the stock dividend can only be charged to tax Therefore to reduce the cost of corporate financing they must take full account of fund raising activities generated by the tax factor and means of financing financing channels scientific and rational planning choose the most reasonable capital structure in business investment decisions must consider the business investment activities to the enterprise caused by the after tax earnings Income tax credit for investment projects and tax laws for different organizational forms different areas of investment different investment industries different investment different investment period of the tax policy provisions are the existence of differences which requires enterprises in the investment decision making must take into account the impact of taxation on investment tax planning scientifically in enterprise production and management decision making the production scale of decision making buying and selling decisions inventory management decision making and so will inevitably cost the decision making factors related to tax there is a question of how to carry out tax planning in corporate profit distribution decision making the choice of distribution of profits corporate profits share approach timing and so on to make up losses by the impact of tax laws the same need for Tax planning In addition the decision making in the restructuring of enterprise property rights should also be separated according to business corporate mergers and corporate liquidation tax policy differences in tax planning 帮助提高财务管理水平 本级财政管理依赖于金融决策 现代企业 财务决策包括融资决策 投资决策 生产和管理决策和利润分配决 策四个部分 这些决定是直接或间接地受到税收的影响 不考虑税 收政策使不可能成为一个明智的决策 在整个税收筹划企业财务决 策的财务决策的各个领域已成为不可缺少的重要内容 资金决策的 企业 不仅要考虑企业的资金需求 还必须考虑到企业的融资成本 不同的渠道 不同的方式取得资金 在扣除税收成本方式不同 如债券 利息成本可税前扣除 而股票 只能收取股息税 因此 为了降低企业融资成本 他们必须充分集 资活动所产生的税收因素 意味着帐户融资 融资渠道科学合理的 规划 选择最合理的资本结构 企业的投资决策 必须考虑企业投 资活动的企业所造成的税后盈余 所得税抵免的投资项目 及税法 不同组织形式 不同的投资领域 不同投资的行业 不同的投资 不同的投资期限税收政策的规定存在着差异 这就要求企业在投资 决策必须考虑到税收影响企业投资 税务规划科学 生产和经营决策 生产规模决策 购销决策 库存管理决策 所以难免会花费决策因 素相关税收 有一个问题是如何进行税收筹划 公司利润分配决策 利润分配的选择 企业利润份额的方法 时间等弥补损失税法的影 响 同样需要税收筹划 此外 本在企业产权重组的决策也应该根 据业务 企业兼并和企业分离清算税收政策的差异 税收筹划 Modern Enterprise Management Financial Management in the possibility of achieving tax planning 现代企业管理 财务管理实现税收筹划的可能性 To carry out tax planning has become a market economy one legitimate rights and interests of enterprises Under market economic conditions business behavior independent of benefits of independence rights awareness to be an unprecedented strengthening Enterprises can be said that the pursuit of economic interests is a kind of instinct has obvious benefits have been exclusive and features fully protect their own interests is very normal From a taxation point of view of legal relationship rights of the main parties should be equal not just on one side protected and no protection against the other party For businesses the tax payment process according to its tax obligations and tax planning through legal channels in order to achieve the purpose of reducing the tax burden to maintain its own assets income but also should enjoy the most of their important and legitimate rights This right can best embody the enterprise property right belonging to enterprises owned by the four rights survival development autonomy and self protection rights the right of self protection areas Encourage businesses to pay taxes according to law to comply with tax laws and the most sensible approach is to allow enterprises to fully enjoy their due rights including tax planning Legitimate tax planning of enterprise activities to suppress only encourage corporate tax evasion or avoidance and even the phenomenon of tax resistance breeding 开展税收筹划已成为市场经济 一个是合法的企业的权利和利益 在市场经济条件下 独立的商业行为 利益的独立性 权利意识得 到了空前的加强 可以说 企业的追求经济利益是一种本能 已经 有明显的好处独家和功能 充分保护自己的利益是非常正常的 从 各方主体的法律关系 权利的税项点应该是平等的 不只是一个侧 面保护 无保护其他党 对于企业 纳税的过程中 根据其税义务 税务规划通过法律途径解决 以达到目的是减轻税收负担 以维持 其自身的资产 收入 但也应该享受的最重要和合法权利 这项权 利最能体现企业产权属于拥有的企业权利 生存 发展 自主和自 我保护权 的权利的自我保护区 鼓励企业缴纳税款根据法律规定 遵守税收法律 最明智的做法是为了让企业充分享受其应有的权利 包括税务规划 合法的税务规划压制只会鼓励企业活动企业逃税或 避税 甚至现象税抗性育种 The existing tax system for business tax planning has provided a broad space Economic interests as a corporate tax planning is absolutely necessary protective measures but the planned implementation must have a certain economic environment and support measures as a prerequisite In our country at the present stage of the implementation of the complex tax system tax policy differences in prevalence both reflect the policy guidance of the incentive based tax policy export tax rebate foreign high tax incentives etc restrictive tax policies such as special consumer goods high consumption taxes high tariffs on certain goods etc have embodied the care of a specific waiver of tax policy such as natural disasters relief etc as well as the foreign activities of the activist nature of tax policy such as tax credits and tariffs reciprocity etc and so on Technical reasons and because of legislation companies pay taxes is not the only choice Even with a tax the provisions of its tax system is not a single factor In addition the existing financial system some of the accounting method choices in their different ways of handling the different tax programs will be formed By the tax policy brought about by the selectivity of these differences for the investment activities of Chinese enterprises to carry out tax planning has provided a broad space 营业税的现行税制规划提供了广阔空间 作为企业税务筹划的经济 利益是绝对必要的防护措施 但必须有一定的计划实施经济环境和 支持措施的先决条件 在我们的国家在现阶段实施的复杂的税收制 度 税收患病率的差异 既有政策 反映政策指导激励为基础的税 收政策 出口退税 国外 高税收优惠政策 等 高限制性的税收 政策 如特殊消费品体现了消费税 高关税对某些货物等 照顾一 个特定减免税政策 如自然灾害 浮雕等 以及外事活动的税收政 策 如税收活动家性质币和关税互惠等 等 技术原因 因为立法 企业缴纳税款 是不是唯一的选择 即使与税务 税制的规定不是 一个单一的因素 此外 现有的金融系统中 一些在各自不同的会 计方法的选择如何处理不同的税收方案将形成 通过税收政策所带 来的这些差异的选择性的投资中国企业开展税收筹划的活动提供了 一个广阔的空间 Market economy and internationalization of companies provides the conditions for cross border tax planning Integration of the world economy China is required to enhance the international competitiveness of enterprises to meet the challenges from international markets building with modern standards of corporate financial management system imminent Global economic integration will inevitably bring about business investment operation and financial activities of the internationalization of enterprises in different countries place the tax burden on economic activities not only subject to corporate tax policy implications of the host country but also to a greater extent depends on economic activity in the host country tax policy Tax policies in different countries due to different backgrounds and different political and economic which cross border tax planning for enterprises provided the conditions 市场经济和国际化的公司提供跨境税务规划的条件 世界经济一体 化 中国需要提高企业的国际竞争力来自国际市场 迎接挑战 建 设与现代标准的企业财务管理体系迫在眉睫 全球经济一体化必然 带来企业投资 企业的国际化经营及财务活动不同的国家把经济活 动的税收负担 不仅受东道国的企业税收政策的影响 但也到更大 程度上取决于经济活动在东道国的税收政策 不同国家的税收政策 由于不同的背景和不同的政治和经济 为企业跨境税务规划提供了 条件 Tax planning for the principles of the modern enterprise 现代企业税收筹划的原则 Principle of legality The principle of the law require enterprises in tax planning must abide by all laws and regulations In particular in corporate tax planning can only be within the scope permitted by tax laws Levied for the basic relationship between taxation tax law is the relationship between norms levied for the common yardstick as a tax liability of enterprises are required by law to pay any tax required by law to choose the various tax programs Violation of tax law to avoid the tax burden belonging to tax evasion corporate finance managers should be opposed and stopped corporate tax planning can not go against the national financial and accounting regulations and other economic laws and regulations State financial and accounting regulations are acts of corporate financial accounting standards the state economic regulations is a corporate economic behavior constraints As an economic and accounting entity of the enterprise making tax planning if a violation of state financial and accounting regulations and other economic laws and regulations providing false financial and accounting information or to make the legislative intent contrary to the national economic behavior he will be punished by law Enterprise Tax planning must pay close attention to national legal and regulatory environment changes Corporate tax planning program is in a certain time certain legal environment to a certain business activities as its background to develop and as time goes by the country s laws and regulations may be changed corporate finance managers on the need for tax planning program be corrected and improved 合法性原则 法律的原则 要求企业税规划必须遵守所有法律和法 规 具体表现在 企业税收筹划只能在税法允许的范围内 征收税 收的基本关系 依法纳税的关系是规范征收共同的尺度 作为一个 企业的税务责任按法律规定缴纳任何税项 按法律规定 选择各种 税节目 违反税收法律 避免了税收负担 属于税收逃税 企业融 资经理应反对和制止 企业税收筹划不能违背国家财政和会计法规及 其他经济法律法规 州财务会计法规的行为 企业财务会计准则 国有经济的法规是一个企业经济行为的约束 由于经济和会计实体 的企业 税务规划 如果违反国家财务会计法规及其他经济法律法 规 提供虚假财务和会计资料或作出的立法原意违背国家的经济行 为 他将受到法律的惩处 企业税收筹划必须密切关注国家法律和监 管环境的变化 企业税收筹划的方案是在一个一定时间内 一定的 法律环境 有一定的商业活动为开发背景 并随着时间的推移 国 家的法律和法规可能会改变 企业融资经理需要税规划方案予以纠 正和改进 Subject to the overall objective of financial management principles Tax planning as an enterprise financial management a subsystem should always focus on enterprise financial management of the overall objective to carry out Tax planning aims to reduce the corporate tax burden but does not necessarily reduce the tax burden of enterprises will lower overall costs and benefits of a higher level For example The act provides that interest on corporate debt before corporate income tax deductions allowed so debt financing of the enterprises have the financial leverage effect of tax savings will help reduce the corporate tax burden However with the increase in debt ratios the enterprise s financial risk and financing risk costs have increased when the cost of debt exceeds the rate of investment income before interest debt financing will be showing a negative leverage effect when equity capital of rate of return will increase as the debt ratio declines Therefore tax planning companies such as when management does not consider the overall corporate financial goals only the severity of the tax burden as the sole criterion for choosing your tax program it could affect the financial management of the overall goals 财务管理原则的总体目标 税务规划作为一个企业的财务管理 子 系统应该始终专注于企业财务管理的总体目标进行了 税收筹划的 目的是减少企业税收负担 但不必然降低企业税负 降低总体成本 更高层次的利益 例如 该法规定 利息允许在企业所得税税前扣 除之前的公司债务 因此债务企业融资的财务杠杆效应节税将有助 于降低企业税收负担 然而 随着债务增加比 企业的财务风险和 融资风险成本也随之增加 当债务的成本超过了投资收益率 扣除 利息 债务融资会呈现出负的杠杆效应 当股市资本回报率将增加 资产负债率下降 因此 税务策划公司 如当管理层不考虑整体企 业财务目标 只有严重的税收负担作为唯一选择纳税方案的标准 它可能会影响金融管理的总体目标 Services in the financial decision making process principles Business tax planning through the arrangements for operation of the business to achieve it has a direct impact on corporate investment financing production and management profit distribution decision making corporate tax planning can not be independent of enterprises and financial decision making must serve the enterprise s financial decision making If the business tax planning from the corporate financial decision making it is bound to affect financial decision making more scientific and feasible and even transparent guide businesses to make the wrong financial decision making For example the tax laws require enterprises to export products can enjoy tax preferential policies companies choose open export business strategy is bound to bring more tax revenue for business interests However do not look at the international market for enterprise products absorptive capacity and enterpr