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税收筹划最初是起源自19世纪的意大利,距今已有100多年历史。自20世纪中期以来,为了追求自身价值最大化,各个纳税人逐渐加大了对税收筹划的关注与重视。伴随资本市场的发展,税收筹划逐渐被认可为纳税人的权利,并且成为企业发展战略中一个重要的影响因素。而在企业财务管理活动中,税收筹划与企业盈余管理两者对企业财务管理有着重要影响。基于此,本文试图探究税收筹划对企业盈余管理的影响以及如何应对税收筹划存在的风险,希望能借此提供相应参考,使企业在实际生产经营过程中能够有效处理好两者之间的关系,更好地规避税收筹划存在的风险。
Tax planning originally originated in Italy in the 19th century, dating back more than 100 years of history. Since the middle of the 20th century, in order to maximize their own value, taxpayers have gradually increased their attention and emphasis on tax planning. With the development of the capital market, tax planning has gradually been recognized as the taxpayer’s right and has become an important factor in the enterprise’s development strategy. In the financial management activities of enterprises, both tax planning and corporate earnings management have an important impact on the financial management of enterprises. Based on this, this paper attempts to explore the impact of tax planning on corporate earnings management and how to deal with the risks of tax planning. We hope this can provide relevant reference to enable enterprises to effectively handle the relationship between the two in actual production and operation, Better avoid the risk of tax planning.