税务优惠政策对企业财务影响研究
摘 要
本文研究了税务优惠政策对企业财务的影响，并探讨了消除其负面影响的对策。在税务优惠政策概述部分，分别介绍了税务优惠政策的定义及分类、制定与实施、影响因素等；在税务优惠政策对企业财务的影响部分，分别探究了其对企业利润、资本结构、投资决策以及股东权益的影响。最后，提出了审慎管理企业财务、科学制定财务目标、优化企业资本结构以及合理制定投资决策等消除影响的对策。本文的研究结果表明，税收优惠政策对企业的财务具有显著的影响，企业应该根据其财务情况制定相应的策略来消除其负面影响。
关键词：税收优惠政策、企业财务、资本结构、投资决策
Abstract
This thesis studies the impact of preferential tax policies on corporate finance and discusses the countermeasures to eliminate its negative effects. In the overview of tax preferential policies, the definition, classification, formulation and implementation and influencing factors of tax preferential policies are introduced respectively; in the impact of tax preferential policies on the corporate finance, the effects on corporate profits, capital structure, investment decision and shareholders' equity are explored respectively. Finally, this thesis puts forward the countermeasures to eliminate the influence by prudently managing enterprise finance, making financial goals scientifically, optimizing enterprise capital structure and making investment decisions reasonably. The results of this thesis show that tax preferential policies have a significant impact on the finances of enterprises, and enterprises should formulate corresponding strategies to eliminate their negative effects according to their financial situation.
Keyword: Preferential tax policies、Corporate finance、Capital structure、 Investment decisions
目 录
1引言 1
2税务优惠政策概述 1
2.1 税务优惠政策的定义和分类 1
2.2税务优惠政策的制定和实施 2
2.3税务优惠政策的影响因素 2
3税务优惠政策对企业财务的影响 3
3.1对企业利润的影响 3
3.2对企业资本结构的影响 4
3.3对企业投资决策的影响 4
3.4对企业股东权益的影响 5
4消除影响的对策 6
4.1审慎管理企业财务 6
4.2科学制定财务目标 6
4.3优化企业资本结构 7
4.4合理制定投资决策 8
5结语 8
参考文献 10
致谢 11
摘 要
本文研究了税务优惠政策对企业财务的影响，并探讨了消除其负面影响的对策。在税务优惠政策概述部分，分别介绍了税务优惠政策的定义及分类、制定与实施、影响因素等；在税务优惠政策对企业财务的影响部分，分别探究了其对企业利润、资本结构、投资决策以及股东权益的影响。最后，提出了审慎管理企业财务、科学制定财务目标、优化企业资本结构以及合理制定投资决策等消除影响的对策。本文的研究结果表明，税收优惠政策对企业的财务具有显著的影响，企业应该根据其财务情况制定相应的策略来消除其负面影响。
关键词：税收优惠政策、企业财务、资本结构、投资决策
Abstract
This thesis studies the impact of preferential tax policies on corporate finance and discusses the countermeasures to eliminate its negative effects. In the overview of tax preferential policies, the definition, classification, formulation and implementation and influencing factors of tax preferential policies are introduced respectively; in the impact of tax preferential policies on the corporate finance, the effects on corporate profits, capital structure, investment decision and shareholders' equity are explored respectively. Finally, this thesis puts forward the countermeasures to eliminate the influence by prudently managing enterprise finance, making financial goals scientifically, optimizing enterprise capital structure and making investment decisions reasonably. The results of this thesis show that tax preferential policies have a significant impact on the finances of enterprises, and enterprises should formulate corresponding strategies to eliminate their negative effects according to their financial situation.
Keyword: Preferential tax policies、Corporate finance、Capital structure、 Investment decisions
目 录
1引言 1
2税务优惠政策概述 1
2.1 税务优惠政策的定义和分类 1
2.2税务优惠政策的制定和实施 2
2.3税务优惠政策的影响因素 2
3税务优惠政策对企业财务的影响 3
3.1对企业利润的影响 3
3.2对企业资本结构的影响 4
3.3对企业投资决策的影响 4
3.4对企业股东权益的影响 5
4消除影响的对策 6
4.1审慎管理企业财务 6
4.2科学制定财务目标 6
4.3优化企业资本结构 7
4.4合理制定投资决策 8
5结语 8
参考文献 10
致谢 11
