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所得税管理是企业财务管理的一个重要组成部分,它是指企业管理者(主要是财务管理者)在国家法律和企业财务会计准则的允许的情况下,灵活运用所得税政策,指导和制定相应的财务决策,其目的在于促进企业的价值达到最大化。一、企业所得税管理产生的原因企业所得税管理的产生具有主观和客观两方面的原因。从主观上看,企业作为一个盈利为目的的组织,必然有自身的利益追求。当一些财务会计政策的合法应用能为企业带来收益或其他方面的好处时,企业财务管理者都会在趋利动机下,作出相应的财务决策。其次,一些企业的管理者还可能利用税法规定上的某些盲点或者漏洞,采取不合法的避税策略。
Income tax management is an important part of the enterprise financial management. It refers to the enterprise managers (mainly financial managers) in the national laws and corporate financial accounting standards permit, the flexible use of income tax policies to guide and formulate the appropriate financial Decision-making, its purpose is to promote the value of the business to maximize. First, the causes of corporate income tax management Enterprise income tax management has two subjective and objective reasons. From a subjective point of view, as a profit organization for the purpose of business, the inevitable pursuit of their own interests. When the legal application of some financial and accounting policies can bring benefits or other benefits to the enterprise, the financial managers of the enterprise will make corresponding financial decisions under the motive of profit-making. Second, managers of some enterprises may also take advantage of some blind spots or loopholes in the tax code to take illegal tax avoidance strategies.