浅析税负对企业财务决策的影响
摘 要
本文主要探讨了税负对公司财务决策的影响。本文首先对税负对公司财务的影响进行了概述，然后对影响税负的因素进行了分析。在此基础上，本项目从税负对企业运营、投资、融资等决策的影响入手，从降低税负、优化企业运营结构、改进经济政策等方面，提出相应的对策和方法。最后，经过实证分析，得出了这样的结论：税负会对企业的财务决策造成明显的影响，如果采取适当的应对措施，可以有效地减轻企业的税负，并对经营结构进行优化，从而提高财务效益。研究发现，税负的增大会给公司的经营决策带来不利的影响，但是，如果我们采用适当的战略和方法，我们就可以减轻这些影响，从而使公司的财务收益得到改善。本项目的研究成果将对我国上市公司如何提升财务决策的科学性与有效性具有重要的理论与现实意义。
关键词：税负、公司财务决策、对策
Abstract
This paper mainly discusses the impact of tax burden on corporate financial decision-making. This paper firstly summarizes the impact of tax burden on corporate finance, and then analyzes the factors that affect tax burden. On this basis, this project starts with the impact of tax burden on enterprise operation, investment, financing and other decisions, and puts forward corresponding countermeasures and methods from the aspects of reducing tax burden, optimizing enterprise operation structure and improving economic policies. Finally, through empirical analysis, the conclusion is drawn that the tax burden will have an obvious impact on the financial decisions of enterprises. If appropriate countermeasures are taken, the tax burden of enterprises can be effectively reduced, and the management structure can be optimized, so as to improve the financial benefits. The study found that the increase of tax burden will bring adverse effects on the company's business decisions, but if we adopt appropriate strategies and methods, we can mitigate these effects, so as to improve the company's financial income. The research result of this project will have important theoretical and practical significance on how to improve the scientific and effectiveness of financial decisions of the listed companies in our country.
Keyword:Tax burden, corporate financial decisions, countermeasures
目 录
1引言 1
2税负的相关理论 1
2.1税负对公司财务行为影响的界定和分类 1
2.2国内外研究现状 1
2.3国内外研究现状 2
3税负对公司财务决策的作用 3
3.1税负变化对公司运营决策的影响因素 3
3.2税负的变化在公司投资中的作用 3
3.3税负的变化对公司财务决策的影响 4
4应对策略的探讨 5
4.1税收减免的战略和方法 5
4.2企业组织结构优化的战略和方法 5
4.3完善经济政策的方法 6
5实证分析 6
5.1试验的设计和资料的说明 6
5.2数据分析和成果展示 7
5.3结果的分析与探讨 7
6结语 7
参考文献 9
致谢 10
摘 要
本文主要探讨了税负对公司财务决策的影响。本文首先对税负对公司财务的影响进行了概述，然后对影响税负的因素进行了分析。在此基础上，本项目从税负对企业运营、投资、融资等决策的影响入手，从降低税负、优化企业运营结构、改进经济政策等方面，提出相应的对策和方法。最后，经过实证分析，得出了这样的结论：税负会对企业的财务决策造成明显的影响，如果采取适当的应对措施，可以有效地减轻企业的税负，并对经营结构进行优化，从而提高财务效益。研究发现，税负的增大会给公司的经营决策带来不利的影响，但是，如果我们采用适当的战略和方法，我们就可以减轻这些影响，从而使公司的财务收益得到改善。本项目的研究成果将对我国上市公司如何提升财务决策的科学性与有效性具有重要的理论与现实意义。
关键词：税负、公司财务决策、对策
Abstract
This paper mainly discusses the impact of tax burden on corporate financial decision-making. This paper firstly summarizes the impact of tax burden on corporate finance, and then analyzes the factors that affect tax burden. On this basis, this project starts with the impact of tax burden on enterprise operation, investment, financing and other decisions, and puts forward corresponding countermeasures and methods from the aspects of reducing tax burden, optimizing enterprise operation structure and improving economic policies. Finally, through empirical analysis, the conclusion is drawn that the tax burden will have an obvious impact on the financial decisions of enterprises. If appropriate countermeasures are taken, the tax burden of enterprises can be effectively reduced, and the management structure can be optimized, so as to improve the financial benefits. The study found that the increase of tax burden will bring adverse effects on the company's business decisions, but if we adopt appropriate strategies and methods, we can mitigate these effects, so as to improve the company's financial income. The research result of this project will have important theoretical and practical significance on how to improve the scientific and effectiveness of financial decisions of the listed companies in our country.
Keyword:Tax burden, corporate financial decisions, countermeasures
目 录
1引言 1
2税负的相关理论 1
2.1税负对公司财务行为影响的界定和分类 1
2.2国内外研究现状 1
2.3国内外研究现状 2
3税负对公司财务决策的作用 3
3.1税负变化对公司运营决策的影响因素 3
3.2税负的变化在公司投资中的作用 3
3.3税负的变化对公司财务决策的影响 4
4应对策略的探讨 5
4.1税收减免的战略和方法 5
4.2企业组织结构优化的战略和方法 5
4.3完善经济政策的方法 6
5实证分析 6
5.1试验的设计和资料的说明 6
5.2数据分析和成果展示 7
5.3结果的分析与探讨 7
6结语 7
参考文献 9
致谢 10
