I税务筹划在企业会计处理中的应用 --以复星集团为例摘 要在商业经济日趋全球化和税制逐渐完善化的法制经济大环境下，税务筹划工作在企业中占据了重要地位。税务筹划既可以减少企业税务成本，同时可以优化产业结构，也有利于国家对于宏观经济的调整；进行税务筹划还可以提高企业的财务部门的整体水平层次，提高企业主动防范税务风险的意识。学者们多数是从企业的生产经营、投资、财务管理等提出理论上的筹划建议。结合企业实际，通过真实的案例，对税务筹划进行实证研究的不多。本文首先对企业税务筹划进行研究，通过对企业税务进行适当合理的安排，以求达到企业价值最大化与税务负担最小化的双赢目标；再结合对复星集团税收筹划的具体案例分析加以验证观点的可行性，具有现实指导的意义。关键词：税务筹划；经济效益；合法IIThe application of tax planning in enterprise accounting treatment --Take fosun group for exampleAbstractWith the globalization of commercial economy and the perfection of tax system, taxplanning plays an important role in enterprises. Tax planning can not only reduce the tax costs of enterprises, but also optimize the industrial structure, which is also conducive tothe adjustment of the country's macro-economy. Tax planning can also improve the overalllevel of the financial department of enterprises, enhance the awareness of enterprises totake the initiative to prevent tax risks. Most scholars put forward theoretical planningsuggestions from the production and operation, investment and financial management ofenterprises.There are few empirical studies on tax planning based on the actual situationof enterprises and real cases. This paper firstly studies the tax planning of enterprises andmakes appropriate and reasonable arrangements for enterprise tax so as to achieve the win-win goal of enterprise value maximization and tax burden minimization. Combined withthe analysis of the specific case of fosun group tax planning to verify the feasibil...
