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税收直接影响着企业的利益,是企业理财活动中必须考虑的一个重要因素。长期股权投资会计核算是企业非常重要的会计业务。而长期股权投资会计核算中的纳税筹划作为企业的一项基本权利,是企业实现其自身利益最大化的重要途径之一,已经被越来越多的企业所重视。本文深入分析了长期股权投资会计核算的纳税筹划对企业财务管理的影响,希望能为我国企业纳税筹划有一些借鉴价值,以此来提升我国企业在纳税筹划方面的整体水平。
Tax revenue directly affects the interests of enterprises, is an important factor that must be considered in corporate financial management activities. Long-term equity investment accounting is a very important accounting business. As one of the basic rights of an enterprise, tax planning in long-term equity investment accounting is one of the important ways for an enterprise to maximize its own interests, which has been valued by more and more enterprises. This paper analyzes in depth the impact of tax planning of long-term equity investment accounting on the financial management of enterprises, and hopes to provide some reference value for the tax planning of enterprises in China so as to enhance the overall level of tax planning in our country.