企业战略纳税筹划研究

【作者】 戴佳君；

【导师】 曹燕萍；

【作者基本信息】 湖南大学 ， 财政学， 2003， 硕士

【摘要】 在企业管理活动中，企业战略决定纳税筹划的范围、目标和过程，而企业纳税筹划对企业战略的制定和实施起着决策支持和促进作用。基于企业纳税筹划与企业战略的密切关系，本文提出基于企业战略的战略纳税筹划的概念。 企业战略纳税筹划就是把纳税筹划放在企业战略的高度，以营造企业的战略竞争优势和维持长期盈利能力为目标导向，对企业经济活动进行安排。一般说来，战略纳税筹划的实施包括战略分析、战略选择和战略实施三个步骤。 企业战略的首要问题是确定企业边界和选择企业组织形式。 从交易控制来看，确定企业边界就是企业一体化过程。企业是否选择一体化，取决于采用市场外购节约的单位生产成本所带来的收益和采用一体化战略节约的治理成本所产生的收益孰大。从纳税筹划角度来看，在企业一体化过程中，企业选择不同一体化类型、不同的出资方式和不同的并购会计处理方法，会导致不同的税负成本。因此，企业一体化实质上就是在生产成本、治理成本和税负成本之间权衡。 从战略纳税筹划的角度，企业选择不同的法律组织形式会带来不同的风险、融资成本、生产成本、代理成本和税负成本，从而影响到企业的战略竞争优势和长期盈利性的维持。而企业选择不同的内部组织结构就是在资产控制权、交易成本、财务收益和风险、税负成本之间进行权衡。 信托筹划是企业战略纳税筹划的有力工具。在信托筹划中，企业可以通过对信托受托人和受益人的选择降低企业的整体税负。更多还原

【Abstract】 In the firm’s management, strategy determines the scope, purpose and process of tax planning. Meanwhile tax planning supports and promotes the decision-making and implementation of the strategy. Based on the close relation between strategy and tax planning, the dissertation brings forth the concept of strategic tax planning based on firm’s strategy in the enterprise.Strategic tax planning refers to an arrangement of the economic activities from the point of view of corporate strategy, aiming at achieving competitive advantage and maintaining persistent profitability. Generally speaking, the process of strategic tax planning consists of strategic analysis, strategic choice and strategic implementation.The principal tasks of strategy in the enterprise are to define the boundaries of the firm and to determine the organization form of the firm.From the aspect of transaction control, to define the boundaries of the firm is the process of firm’s integration. Whether the firm chooses to integrate depends on the comparative advantage between the benefits from the reduction of the production costs in the market purchase and the benefits from the reduction of the governance costs in the firm where transactions are organized. From the aspect of the tax planning, in the process of integration, the firm’s choices of the different kinds of integration, payment patterns and accounting methods results in the different tax costs. So from the viewpoint of strategic tax planning, the process of firm’s integration is, in essence, a tradeoff between production costs, governance costs and tax costs.From the aspect of strategic tax planning, the firm’s choice of the different legal organization form brings the firm different risks, financing costs, production costs, agent costs and tax costs, which affects the firm’s strategic competitiveness and its profitability. While the firm’s choice of the internal organization structure is a tradeoff between the control rights, transaction costs, financial risks and tax costs.Trust planning is a powerful tool for the firm’s tax planning, by which the firm can reduce the tax costs by means of choosing the suitable trustee and beneficiaries.更多还原