對企業籌資決策中的所得稅籌劃研討

對企業籌資決策中的所得稅籌劃研討

摘要：對一個企業來說，籌資是一切經營活動的先決條件，其分析計算復雜，涉及金額大，時間長，影響深遠，所以也是一項頗為敏感、重要和困難的理財行為。筆者擬在此對籌資決策中的所得稅籌劃作些分析。　　關鍵詞：企業籌資；籌資決策；所得稅Abstract: To an enterprise, the fund raising is all operative activity precondition, its analysis computation is complex, involves the amount to be big, the time is long, affects profoundly, therefore is also one item is quite sensitive, important and the difficult managing finances behavior. The author plans in this to make an analysis to the fund raising decision-making income tax preparation. 　　key word: Enterprise fund raising; Fund raising decision-making; Income tax

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