对企业筹资决策中的所得税筹划研讨

摘要：对一个企业来说，筹资是一切经营活动的先决条件，其分析计算复杂，涉及金额大，时间长，影响深远，所以也是一项颇为敏感、重要和困难的`理财行为。笔者拟在此对筹资决策中的所得税筹划作些分析。　　关键词：企业筹资；筹资决策；所得税Abstract: To an enterprise, the fund raising is all operative activity precondition, its analysis computation is complex, involves the amount to be big, the time is long, affects profoundly, therefore is also one item is quite sensitive, important and the difficult managing finances behavior. The author plans in this to make an analysis to the fund raising decision-making income tax preparation. 　　key word: Enterprise fund raising; Fund raising decision-making; Income tax