固定資產折舊的稅收籌劃外文文獻翻譯

固定資產折舊的稅收籌劃外文文獻翻譯(含：英文原文及中文譯文)文獻出處：GutanTed.Taxplanningfordepreciationoffixedassets[J].2014.[J]JournaloftheAtmosphericSciences,2015,6(8):21-30.英文原文TaxplanningfordepreciationoffixedassetsGutanTed1ThebasicmethodoftaxplanningTaxplanningreferstotaxpayers’rationalizationoftheirowninvestment,financing,andmanagementandmanagementofenterprisesbymakingfulluseofallpreferentialpoliciesincludingtaxreductionandexemptionprovidedbytaxlawsandregulationsbeforetheoccurrenceoftaxablefactsunderthecurrenttaxationsystem.Themanagementandmanagementactivitiesintheliquidationandotheraspects,underthepremiseoflegality,achievetax-relatedbehaviorsthatachievethegoalofmaximizingtheafter-taxprofits.Therefore,thegoaloftaxplanningistomaximizetheprofitaftertax.Aneffectivetaxplanningcanreducethetaxamountduringtheplanningperiod.Atpresent,taxplanninghasrisenandhasbeenusedtoacertainextentinsomeindustriesandfields.However,fromtheperspectiveofpractice,therearestillmanydisputesandmisunderstandingsintaxplanning,whichleadstothefailureoftaxplanningtoachievetheexpectedresults.Thisalsomakestaxplanning.Businessisdifficulttoexpand.Thetaxplanningprogramcanbringaboutareductioninthetaxburden.Thecontentofthetaxplanningprogramisnothingmorethantwoaspects:First,technicalfactors,thatis,startingfromthetheoryoffinancialmanagement,choosingthetimingofdeductionoftaxrevenueandexpensesinordertoobtaincurrencyThetimevalue;Second,thepolicysidefactors,thatis,theuseoftaxincentivessuchastaxreliefpolicies,therebyreducingthetaxburden.Taxplanningisdifferentfromtaxevasionandtaxevasion,anditisalsodistinguishedfromtaxavoidance.Taxplanningreferstotaxpayers'designoftax-relatedmattersconcerningtheproductionandoperationofenterprisesinordertomaximizetheirvaluewithoutviolatingnationallawsandregulations.Afinancialmanagementactivity.Taxplanningiseasytodistinguishfromtaxevasionandtaxevasion,butitisofteneasytoconfusetaxplanningwithtaxavoidance.Underthemodernenterprisefinancialmanagementsystem,taxplanningisusedasaneffectivefinancialmanagementmethod,whichsavescostsforthecompanyandimprovestheoverallefficiencyofthecompany.However,atpresent,theuseoftaxplanningisnotmature,therearemanymisunderstandingsandloopholes,includingmisconceptionsabouttheconceptandpurposeoftaxplanning,andmisunderstandingsoftaxplanningmethods.Thispapercorrectscommonmisunderstandingsofcorporatetaxplanning,andAccordingtotheactualsituationofthecompany,itproposesspecificmethodsfortaxplanning.1.1TechnicalMethodsFromtheperspectiveoffinancialmanagement,therearefourconventionalmethodsfortaxplanningwhenchoosingincomeandexpenserecognitiontiming.Fromtheperspectiveoftimevaluebasedoncurrency,oneistopostponetheconfirmation,andtheotheristoconfirmthedeductioninadvance;thebasisisbasedonmargins.Intermsoftaxrates,thefirstistotransfertheincometotheyearwheretheestimatedmarginaltaxrateisthelowest,andthesecondistotransferthedeductiontotheyearwheretheestimatedmarginaltaxrateisthehighest.1.2PolicyFactorsTaxpolicyfactors,mainlyreferringtotaxdeductionsandexemptionsandotherterms,suchasincometaxreductions,exemptions,andpreferentialtaxationforVATcompanies,taxpayerscanenjoytax-savingbenefitsiftheycanmakefulluseoftaxincentives.Therefore,theuseofgoodandfulltaxincentivesisalsoataxplanningprocess.Whenchoosingtaxincentivesasabreakthroughintaxplanning,peopleoftennoticesomeobviousorexplicitpreferentialmeasures.Therefore,thetaxplanningprogramalsopaysmoreattentiontotheselectionofplanningtechniquesfortheuseofexplicittaxincentives.However,taxplanningisasystematicproject.Ifyouonlypayattentiontoexplicitpreferenceswhenplanningyourplan,theresultingplanisincomplete.Forexample,incometaxplanningismadethroughthechoiceofdepreciationmethod.2Taxplanningfordepreciationoffixedassets2.1ThetaxshieldeffectofdepreciationoffixedassetsFixedassetsplayanimportantroleintheenterprise'sproductionandbusinessactivities.Itsvaluemeasurementistraditionallybasedonhistoricalcostororiginalvalue.Itgraduallyshiftstotheproductduringuse,andisanimportantcomponentofproductcost.section.Moreover,oncethevalueoffixedassetsisdetermined,theflexibilityofchangeissmall.Therefore,itisdifficultfortaxpayerstoincreaseproductcostsbyincreasingthevalueoffixedassets.Thevalueoffixedassetsgraduallytransferredtotheproductisthedepreciation,whichbecomesthefirstconsiderationofthetaxpayerinthetaxplanningoffixedassets.Depreciationasavaluetransferoffixedassetsduringproductionusecanbedeductedwhencalculatingthetaxableincome,soithastheroleof“taxationbaffle”or“TaxationShield”becauseeachtaxperiodTheamountofdepreciationwillaffecttheamountoftaxpayableinthecurrentperiod,whichwillaffecttheincometaxofthecompany.Thetaxlawgivesenterprisestheoptionofdepreciationoffixedassetsandthedepreciationperiod.Forthedepreciationperiod,exceptfortheneedtoshortenthedepreciationperiodforspecialreasons,thegeneralfixedassetdepreciationtaxmethodhasmadeexplicitprovisions,sotaxpayershopetoacceleratetherecoveryoffixedassetcostsbyshorteningthedepreciationperiod,sothatthecostoftheenterprisecostsMovingforward,theprofitsinthepreviousperiodareshiftedbackwards,soastoobtainthebenefitsofdeferredtaxpayment,itisquitedifficultinpracticaloperation.Taxpayerscanonlyfocusontheinconsistencyintheamountofdepreciationduetothedifferenceindepreciationmethodsandtheamountofcostsindifferentproductionperiods,whichinturnmakesthecostsandprofitsofeachperioddifferent,andusethisdifferencefortaxplanning..2.2ThechoiceofdepreciationmethodThechoiceofthedepreciationmethodisactuallyaquestionofthetechnicalchoiceofthetimingofthecompany'sexpenseconfirmation.Although,viewedfromthebook,inthecaseofafixedvalueoffixedassets,regardlessofthedepreciationmethodusedbythecompany,thetotalamountofdepreciationcalculatedisconsistent,sotheimpactoftotaldepreciationoncostsandcorporateprofitsisusedthroughoutthefixedassets.Theperiodisthesame.However,becausefundsareaffectedbythetimevaluefactor,companieswillreceivedifferenttimevalueincomeandassumedifferentlevelsoftaxburdenbecauseofdifferentmethodsofdepreciation.Correctlycalculatingandextractingdepreciationnotonlyhelpstocalculateproductcosts,butalsoensuresthesourceoffundsfortheproductionoffixedassets.Therearemanywaystodepreciatefixedassets,andcompaniescanreasonablychoosedepreciationmethodsbasedontheirowncircumstances.Forexample,profitablecompaniescanchoosetodoublethebalancereductionmethod,thetotalnumberofyearsoflegalmethodstosavetaxes.Companiesthatsufferlossesandenjoypreferentialtreatmentcanchoosetousestraightlinemethods,workloadmethods,etc.tosavemoney.Atpresent,manyplanningexpertsregardreducingthetaxburdenasthepurposeoftaxplanning.Thisisnotthecase.Taxplanningisakindoffinancialmanagementactivity.Thegoalistomaximizethevalueofthecompany.Decreasingthetaxburdenisoneaspectofthetaxplanninggoal.Itisnottheultimategoaloftaxplanning.Moreover,underspecialcircumstances,thetaxburdenisreduced.Cannothelptoachievethemaximumvalueofthecompany,sointhiscase,itwillchooseahighertaxburdenonthetaxprogram.Therefore,thegoaloftaxplanningistounderstandthattheminimizationoftaxburdenisnarrow.Itshouldbenotedthattheprincipleoflegitimacyoftaxplanningisfacedwithgreatrisks.Whenitisactuallyplanned,itmusthaveacomprehensiveandaccurateunderstandingofthecountry’staxlawsandconnotations,andpayattentiontothechangesandorientationoftaxpolicies.Inordertobetteravoidrisks.Therefore,taxlawsandtaxationpoliciesmustbecarefullystudied,andtaxpayers'interestintaxrevenueshouldbeincreasedbyusingtaxpoliciesandconstantchangesineconomicadaptability,soastomaximizetheinterestsofenterprises.Areal-time,comprehensive,andaccuratestudyoftaxpolicyprovisionsisthekeytoavoidingtaxplanningrisks.Accordingtothecurrentsystem,thecommonlyuseddepreciationmethodsforcompaniesincludethestraight-linemethod(includingtheaverageagemethodandtheworkloadmethod)andtheaccelerateddepreciationmethod(includingthedouble-decliningbalancemethodandthesumofyearsmethod).Becausetheamountofdepreciationcalculatedindifferentperiodsusingdifferentmethodsofdepreciationisinconsistentinquantity,therewillbedifferencesinthecostoffixedassetsallocatedtotheproductioncostsduringthecorrespondingperiod.Therefore,thecalculationandextractionofdepreciationwillinevitablyaffectthesizeofproductioncostsineachperiod,directlyaffectthelevelofthecompany'sprofits,andultimatelyaffectthetaxburdenofthecompany.Inthisway,whencompaniescomparethetaxrevenuesgeneratedbyvariousdepreciationmethods,theyneedtousedynamicmethodstoanalyzethem.First,thedepreciationcalculatedbythecompanyduringthedepreciationperiodisdiscountedaccordingtotheinterestrateofthethencapitalmarket.Calculatethesumofthepresentvalueofthedepreciationexpenseandthecurrentvalueofthetaxcreditamountcalculatedandcalculatedduringthespecifieddepreciationperiodundervariousdepreciationmethods,andthencomparethesumofthedepreciatedpresentvalueandthepresentvalueofthetaxcreditunderthevariousdepreciationmethods.Underthepremiseofnotviolatingthetaxlaw,depreciationoffixedassetscanbeprovidedbychoosingthedepreciationmethodthatcanbringthecurrentvalueofthelargesttaxcredittotheenterprise.Inaddition,changesinmarginaltaxrateswillalsoaffectthedeterminationofcostsandprofits.Therefore,forenterprisesenjoyingpreferentialincometax,whenchoosingthemethodofdepreciationoffixedassets,itisnotonlynecessarytoconsidertheimpactofthedepreciationmethodonthetimevalueofmoney,butalsotoconsiderthepreferentialtaxrateandtheincometaxrateaftermaturity.Theimpactofincometaxchangesbroughtaboutbychanges.Itisgenerallybelievedthatchoosinganaccelerateddepreciationmethodwillallowcompaniestoobtainthebenefitsofdelayedtaxpayment,whichisequivalenttoaninterest-freeloanobtainedbythecompanyintheinitialyear,andtheroleofthisdepreciationeffectoftheaccelerateddepreciationmethodisevenmorepronouncedinthecontextofinflation..Thisisbecause,accordingtothecurrentsystem,Chinahasadoptedthehistoricalcostaccountingprinciplefortheassetsownedbyenterprises.Inthisway,ifthereisinflation,theactualpurchasingpowerrecoveredbytheenterprisebasedonhistoricalcostshasalreadydepreciatedsignificantlyanditisimpossibletoresetthesimplereproductionoffixedassetsatthecurrentmarketprice.Underthiscircumstance,ifanenterpriseadoptsanaccelerateddepreciationmethod,itcannotonlyspeeduptherecoveryofinvestment,butalsorestrainthefutureuncertaintyrisk,whileinvestingthedepreciationfundwithcompensationtotheenterprisere-incrementprocesstocreatemoreAlotofwealth;canalsoacceleratethedepreciationofthecompany,whichisbeneficialtothepreviousdepreciationcoststoobtainmoretaxavoidance,soastoobtaintheeffectofdelayedtaxpayment,andincreasetheinvestmentefficiencyforenterprises(continuingtaxpaymentandinvestmentincomeduringthedeferredperiodTheproductoftherate).However,forthepurposeofacceleratingthedepreciationmethod,thegeneraltaxplanningpointofviewisthatifenterprisesenjoyincometaxincentives,especiallywhentheyenjoythe“exemptionoftwo,three,andthree”preferentialtax,theyshouldnotusetheaccelerateddepreciationmethod.Thereasonisthat:usingtheaccelerateddepreciationmethodwillallowcompaniestoenjoyincometaxdeductionsintheearlyperiodofprofit,thedepreciationoffixedassetsisfast,sothatcompaniescanbeusedasapartoftheprofitasacost,anddidnotmakethispartoftheprofitsenjoythebenefitsoftaxrelief,Increasedincometaxburden.Inaddition,theplanningmentalitycomparesandanalyzesthetotaldiscounteddepreciationtaxcredits,andalsobecauseduringthepreferentialperiod,thereisnoaccelerateddepreciationamountthatdoesnotfullyenjoythehighmarginaltaxrate,sothattheentireoperatingperiod,theaccelerateddepreciationmethodarrivedThepresentvalueofthetaxamountislowerthanthepresentvalueofthetaxcreditofthestraight-linemethod,whichleadstotheconclusionthattheaccelerateddepreciationmethodisnotsuitableforcompaniesenjoyingincometaxrelief.Infact,thisplanningschemeisnotacomprehensiveplanningscheme.Itdoesnotfullyconsiderthepreferentialpoliciesforincometax,especiallyanimplicitpreferentialpolicy:thepolicyofmakingupforlosses.2.3EnterpriseDepreciationMethodSelectionExampleAnalysisThecurrentInterimRegulationsonEnterpriseIncomeTaxandtheForeignInvestmentEnterprisesandForeignEnterpriseIncomeTaxLawstipulatethatifataxpayersuffersanannualloss,heorshecanusetheincomefromthenexttaxyeartomakeupforit;iftheincomeforthenexttaxyearisinsufficienttomakeup,itcanbeyearly.Continuationofremediation,butthecontinuationofthelongestperiodofnomorethanfiveyears.Consideringthispolicyrequirement,combinedwiththepolicyof“free2”and3”O(jiān)nthefaceofit,theaccelerateddepreciationmethodwillresultintheexpenseofenterprisesintheperiodoftaxreductionandexemption,andtheycannotfullyenjoythebenefitsoftaxreductionandexemption.However,inactuality,astheprofitsofenterprisesintheinitialstageofproductionandoperationareusuallyrelativelysmallorevenhavelosses,theuseofaccelerateddepreciationmethodtocalculatetheamountofdepreciationallocatedtoeachperiodofcostwillincreasethecostoftheearlystageofbusinessoperations,sothattheearlystageoftheenterpriseThelossincreases,sothatthepolicyofreusingtheincometaxlossestomakeupforthelosseswillbecompensatedbythenormalprofitinthelaterperiod,thusdelayingtherealizationofthetaxableincomeofthecompany.Thiswillenablethecompanytoobtainmorecapitalinflowthroughdepreciationintheearlystageoftheoperation.Theenterprisecreatesamorerelaxedfinancialenvironment,andsecondly,itcompensatesfortheactualreductionorexemptionperiodofthecompanybycompensatingforlosses.Duringthesameperiodofoperation,theprofitsofenterprisesaretaxedatthenormalrateandthetimeisdelayedandshortened,whichisequivalenttoanincrease.Thepreferentialperiodforenterprisestoenjoyisthatinaproductionandoperationcycle,themiddleperiodofthebusinessisoftenthematurityperiodoftheenterprise'sproducts.Atthistime,theprofitsrealizedbythecompanyarealsothegreatest.Byacceleratingthedepreciationanddeferringtheconcessions,moreprofitscanbemade.Enjoypreferentialpoliciestoachievetaxsavings.Thepreferentialpoliciesofthenationaltaxregulationsindifferentregionsaredifferent.Therefore,whenanenterpriseinvestsoverseas,itmustconsiderwhetherthereareregionaltaxincentivesfortaxationpoliciesapplicabletotheinvestmentregion,andaccordinglychooseregionswithlowtaxburdensforinvestment.Withinthescopepermittedbytheaccountingstandards,choosethespecificaccountingtreatmentmethodtoachievethe"low-taxoptimalplan"Accountingstandardsallowtheselectionofdifferentaccountingtreatmentmethods,forexample,companiescanchoosethematerialpricingmethod,selectthefixedassetdepreciationProvidemethods,choosehowtoallocateexpenses,etc.Intermsofmaterialpricing,thereareFIFOmethod,weightedaveragemethod,movingaveragemethod,individualpricingmethod,andlast-in-first-outmethod.Enterpriseschoosedifferentmaterialspricingmethods,whichhavegreatimpactonthecost,profit,andtaxationofthecompany.Thedelayintaxpaymentisequivalenttoprovidinganinterest-freeloanwiththesameamountoftaxtotheenterprise,therebyimprovingthecompany'scashflow,andintheenvironmentofinflation,deferredpaymentoftaxvalueisreduced,andaccordinglytheactualTaxexpenses.Deferredtaxationincludesthedeferredtaxbaseandtheapplicationfordelayedtaxpayment.Withinthescopepermittedbylaw,thetimevalueofthefundsobtainedbythetaxationincreasestheafter-taxbenefits,andfortheanalysisofthecompany'sfinancialmanagement,thechoiceincomeoftheopportunitycostcanbeobtained.Therefore,intaxplanning,whenthereisadifferencebetweentheapplicabletaxrateoftheenterprise,whatkindofplanningtechnologyisusedinconcreteterms,andspecificcalculationsarerequired.Atthesametime,intheuseoftaxincentives,notonlyexplicitpreferentialpoliciescanbeseen.Itisalsonecessarytoconsidertheimplicitpreferentialpolicies,sothattheresultingplanwillnotbebiased.Inshort,corporatetaxplanningisakindoffinancialmanagementactivitiesaimingatmaximizingthevalueoftheenterprise.Intheprocessofapplication,attentionshouldbepaidtoavoidanceofplanningrisks,properplanningmethods,andtrainingofplannedtalents.Thecompany'staxplanningshouldcomprehensivelyconsiderthecompany'soperationsandmanagementactivities,andmakecontributionstomaximizingthevalueofthecompany.中文譯文固定資產折舊的稅收籌劃GutanTed.1稅收籌劃的基本方法稅收籌劃是指納稅人在現(xiàn)行稅制的條件下,在應稅事實發(fā)生前,通過充分利用稅收法規(guī)所提供的包括減免稅在內的一切優(yōu)惠政策,合理安排自己的投資、融資及經(jīng)營管理、企業(yè)清算等環(huán)節(jié)的經(jīng)營管理活動,在合法的前提下來達到實現(xiàn)稅后利益最大化目標的涉稅行為。因此,稅收籌劃的目標是使稅后利潤最大化。一項有效的稅收籌劃可以減少籌劃期間的稅額。當前,稅收籌劃已經(jīng)興起,在一些行業(yè)和領域得到一定程度的運用,但是從實踐中看來,對稅收籌劃依然存在很多爭議和誤區(qū),導致稅收籌劃達不到預計的效果,這也使得稅收籌劃業(yè)務難以擴展開來。稅收籌劃方案之所以能夠帶來稅收負擔的減少,其內容不外乎包含兩個方面:一是技術面的因素,即從理財理論出發(fā),對應稅所得和費用扣除進行時機選擇,從而獲得貨幣的時間價值;二是政策面的因素,即利用稅收優(yōu)惠政策如稅收的減免政策,從而減輕稅收負擔。稅收籌劃不同于偷稅、漏稅行為,也區(qū)別于避稅行為,稅收籌劃是指納稅人在不違反國家法律、法規(guī)的前提下,為實現(xiàn)企業(yè)價值最大化而對企業(yè)生產經(jīng)營業(yè)務的涉稅事項進行設計的一種財務管理活動。稅收籌劃與偷稅、漏稅行為很容易區(qū)別,但是往往容易把稅收籌劃和避稅行為相混淆?，F(xiàn)代企業(yè)財務管理制度下,稅收籌劃被作為一種有效的財務管理方法,為企業(yè)節(jié)約成本,提高了企業(yè)的綜合效益。但是在目前,稅收籌劃的運用并不成熟,還存在許多誤區(qū)和漏洞,包括稅收籌劃概念和目的方面的誤區(qū),以及稅收籌劃方法的誤區(qū)等,本文對企業(yè)稅收籌劃的常見誤區(qū)進行了糾正,并結合企業(yè)的實際情況提出稅收籌劃的具體方法。1.1技術方法從理財角度來看,稅收籌劃在選擇所得和費用的確認時機時有四種常規(guī)的方法,從基于貨幣時間價值的角度來看,一是推遲確認所得,二是提前確認費用扣除;從基于邊際稅率的考慮來講,一是將所得轉至預計邊際稅率最低的年度,二是將費用扣除轉至預計邊際稅率最高的年度。1.2政策因素稅收政策因素,主要指稅收的減免稅等條款,比如所得稅的“減二免三”優(yōu)惠、福利企業(yè)的增值稅優(yōu)惠等等,納稅人如果能充分利用稅收優(yōu)惠條款,就可享受節(jié)稅效益。因此,用好、用足稅收優(yōu)惠政策本身,也是一個稅收籌劃的過程。在選擇稅收優(yōu)惠作為稅收籌劃的突破口時,人們往往注意到的是一些比較明顯的或顯性的優(yōu)惠措施,因此稅收籌劃方案也比較注重在顯性稅收優(yōu)惠政策的利用上進行籌劃技術的選擇。但是,稅收籌劃是一個系統(tǒng)工程,在規(guī)劃方案時如果只注意顯性優(yōu)惠,由此而得到的方案是不全面。比如,通過折舊方法的選擇進行所得稅籌劃。2固定資產折舊的稅收籌劃2.1固定資產折舊的稅盾效應固定資產在企業(yè)進行生產經(jīng)營活動的中發(fā)揮著重要的作用,其價值計量,傳統(tǒng)上都

是以歷史成本或原始價值為基礎,在使用期間逐步轉移到產品中去,是企業(yè)產品成本的重要組成部分。而且固定資產價值的一經(jīng)確定,改變的彈性很小,因此,納稅人想通過加大固定資產價值來增加產品成本就很難實現(xiàn)。而固定資產逐步轉移到產品中的價值即折舊,就成為納稅人進行固定資產稅收籌劃首先考慮的問題。折舊作為固定資產在生產使用過程中的價值轉移,可以在計算應納稅所得額時予以扣除,因此它有著“稅收擋板”或“稅盾”(TaxationShield)的作用,因為每個納稅期的折舊額的大小,會影響企業(yè)當期的應納稅額,從而影響企業(yè)的所得稅稅負。稅法賦予企業(yè)固定資產折舊方法和折舊年限的選擇權。對于折舊年限,除因特殊原因需要縮短折舊年限的,一般固定資產折舊年限稅法都作了明確的規(guī)定,因此納稅人希望通過縮短折舊年限的方式,來加快固定資產成本的回收,使企業(yè)成本費用前移,前期利潤后移,從而獲得延期納稅的好處,在實際操作中就有相當?shù)碾y度。那么納稅人就只能著眼于由于折舊方法的不同,而帶來的折舊額分攤在不同生產期間的成本數(shù)量上的不一致,進而使各期的成本和利潤出現(xiàn)差異,利用這一差異進行稅收籌劃。2.2折舊方法的選擇對折舊方法的選擇,實際上也就是對企業(yè)費用確認時間的技術選擇問題。雖然,從賬面上看,在固定資產價值一定的情況下,無論企業(yè)采用何種折舊方法,計算提取的折舊總額都是一致的,因此折舊總額對成本和企業(yè)利潤的影響,在整個固定資產使用期間是相同。但是,由于資金受時間價值因素的影響,企業(yè)就會因為選擇的折舊方法不同,而獲得不同的資金時間價值收益和承擔不同的稅負水平。正確計算和提取折舊,不但有利于計算產品成本,而且保證了固定資產在生產的資金來源。固定資產折舊方法有很多種,企業(yè)可以依據(jù)自身的情況合理選擇折舊方法。比如說盈利的企業(yè)可以選擇雙倍余額遞減法、年數(shù)總合法等方法來節(jié)約稅款。虧損和享受優(yōu)惠的企業(yè)可以選擇直線法、工作量法等進行節(jié)約稅款。目前許多籌劃專家都把降低稅收負擔作為稅收籌劃的目的,其實并不然。稅收籌劃屬于一種財務管理活動,其目標在于實現(xiàn)企業(yè)價值的最大化,降低稅負是稅收籌劃目標的一個方面,并不是稅收籌劃的最終目的,而且,在特殊情況下,稅收負擔的降低并不能有助于企業(yè)價值最大化的實現(xiàn),所以在這種情況下,反而會選擇稅負較高的納稅方案。因此,把稅收籌劃的目標理解為稅收負擔的最小化是狹隘的。應該看到,稅務籌劃要堅持合法性的原則,就面臨了很大的風險,在實際籌劃時,對國家的稅收法律和內涵必須有一個全面、準確的理解,關注稅收政策的變化和導向,才能更好的規(guī)避風險。因此,必須認真研究稅收法律和稅收政策,利用稅收政策和經(jīng)濟適應度的不斷變化,尋求納稅人在稅收上的利益增長點,從而取得企業(yè)利益的最大化。實時、全面、準確的研究稅收政策的規(guī)定是規(guī)避稅收籌劃風險的關鍵。按現(xiàn)行制