摘 要
籌資是企業進行一系列活動的先決條件�；I資決策不僅要籌足夠數額的資金, 而且要使資金成本達到最低。不同籌資方案的稅負不同, 企業在籌資時,如果能運用好籌資技巧, 采用最佳的籌資方式,會獲取籌資的最佳節稅利益。企業籌資不僅要考慮籌資費用, 還要考慮涉稅問題, 以最大限度地降低籌資成本, 實現企業的利潤最大化。充分利用稅收杠桿和財務杠桿作用, 降低整個企業的籌資成本, 實現價值最大化財務目標。但在稅務籌劃中不能過度追求負債籌資的抵稅作用, 要將稅收成本的降低和控制財務風險相聯系, 追求適度的財務杠桿利益, 在合理確定企業最佳籌資結構的基礎上做好整個企業的稅務籌劃。本文通過對不同籌資方案的稅負分析，促進企業運用好籌資技巧, 采用最佳的籌資方式,獲取籌資的最佳節稅利益。
[關鍵詞] 籌資成本；稅收籌劃
[論文類型] 應用型
Tax planning in enterprise financing the application research
Abstract
Financing is a series of activities of the enterprise to carry on the prerequisite. Financing decision not only to raise enough money, and should make the endowment Gold cost minimum. Different financing plan for tax different, the enterprise is in financing, if can use good financing skills, to adopt the best financing way, Get a financing for the most festival tax benefit. Enterprise group fundraising should be given not only to raise funds expenses, consider tax related problems, in order to maximize reduce financing cost, the realization enterprise profit most Seasons. Through the group's internal lending, equipment leasing debt financing and mutual leasing way, make full use of tax revenue lever and financial leverage, reduce the whole enterprise group。Financing cost, maximizing the value financial goals. But in the tax planning in the pursuit of debt financing cannot excessive tax credits role, will cost of tax reduction and control financial Risk associated, pursue modest financial leverage, reasonably determine the best financing in enterprise based on the structure of well the whole enterprise group of tax planning. This article through to different financing plan for tax is analyzed, and promote the enterprise good use of financing skills, to adopt the best fund-raising means, obtain the financing for the most festival tax benefit.
[Keywords ] Financing cost ；Tax planning
