The Tax Planning Study In Enterprise's Financial Activities

Capital an important driving force in business activities.The financing activities of enterprises will consider more factors such as financing cost,financing risk,financing income and whether or not to dilute the control rights of the enterprise,but it seldom takes into account the tax effect.However,the enterprise is raising the funds needed for the various elements of production and operation.The process of obtaining a stable source of funds is bound to involve many tax issues.There are many ways of financing,and different ways of financing have different effects on tax revenue.How to make full use of the preferential tax policy,how to minimize the tax payment,how to maximize the revenue in the process of financial decision-making,These problems are the problems that must be considered when enterprises make decisions on financing,which are related to the realization of the goal of the maximization of enterprise value.Therefore,this article will take D company as an example,according to its choice in the financing activity,carries on the tax planning analysis to the different financing way,provides the theory suggestion and the best financing plan for the enterprise,in order to realize the enterprise value maximization.This article takes D company as an example,takes the enterprise financing activity as the research object to carry on the tax planning research.Firstly,the relationship between tax planning and enterprise financing is analyzed,and then the business scope,financial situation and tax payment of D company are analyzed in detail.According to the analysis results,this paper points out the tax planning problems and planning space in financing activities of Company D,and carries out tax planning from the aspects of capital structure financing,debt financing and leasing financing.Through tax planning,the tax burden of financing activities of Company D is significantly reduced,and the cash flow is significantly increased.Tax planning is beneficial to the development of enterprises,but there may also be some tax risks.In view of the planning risks that may be encountered in the financing activities of Company D,this paper puts forward that the policy orientation should be grasped in dimensions,and the quality of itself should be strengthened from many angles.Risk prevention measures to maintain the flexibility of tax planning schemes.Under the guidance of the basic theory of tax revenue and the combination of theoretical analysis and practical analysis,this paper makes a theoretical analysis of the financing mode,and combines the relevant data of D Company financing.This paper designs a number of operational tax planning cases under the relevant provisions of the tax law,and then calculates and compares the tax burden under each financing scheme through the combination of quantitative analysis and comparative analysis,and chooses the best financing scheme.It provides the dual guidance of theory and practice for enterprises.In the tax planning of financing management,enterprises should fully realize the impact of tax revenue,but the scheme with the lowest tax burden is not necessarily the best one,and the enterprise cannot pursue the financing scheme with the least tax burden.Instead,we should choose a scheme that maximizes the value of the enterprise.