关于中小企业纳税筹划的探讨

纳税筹划的目的是研究税负分布点,进而分析税负差异,最后寻求最佳税负点.概括起来可从筹划税率、税基、税收优惠、不同经济业务的税务结构等方面着手,从避税筹划、节税筹划、转嫁筹划并考虑企业经济利益最大化的角度寻求最佳税负,帮助企业建立健全、高效的合法节税避税制度与财务管理制度.     

议会计处理方法对纳税筹划的影响

减轻企业税负是提高企业竞争力的一个重要手段,如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,成为目前企业面临的最为关键问题之一,这便产生了企业如何筹划纳税问题。本文从会计处理方法的选择出发,来研究其在企业纳税筹划中的具体运用。     

浅谈税收筹划对提高企业经济效益的影响

在市场经济条件下,减轻企业税负是提高企业竞争力的一个重要手段,如何在国家法律、法规允许范围内合理筹划企业的各种税收,使企业税负最轻,成为目前企业面临的最为关键的问题之一,这便产生了企业税收筹划问题。本文通过对税收筹划的形式和目标两方面,阐述了税收筹划对提高企业经济效益的影响。     

新税法背景下的企业会计税务筹划措施分析

现代企业发展应维持较高财务内控能力,尤其在新税法大力推广后,企业需要对会计税务情况加以筹划,提升对发展目标的明确性。会计税务筹划良好开展,可将企业税负压力减轻,能帮助企业将利益最大化,提升企业竞争力。论文对会计税务筹划的概念加以分析,并结合企业发展契机,讨论其筹划应用意义,针对企业在新税法推广后的会计财务筹划现状,提出筹划中的可行性措施,以此降低企业税负压力,让企业具备发展新动力。     

透析“营改增”试点谈物流企业纳税筹划问题

通过对现行物流企业税负分析,进行合理的纳税筹划安排,提出了物流企业纳税筹划的策略,使物流企业合法降低税负,提高物流企业的财务管理水平和经营管理水平。     

集团企业税收筹划的几种应用方式

集团企业税收筹划要从全局性出发，通过平衡集团各纳税单位之间的税负，进行整体资源调控，以实现税负在集团内部各纳税企业之间的平衡和协调，从而降低企业集团整体税负。其主要筹划方式如下：     

浅谈对税务会计师的认识与作用

税收筹划主要是在纳税人利用税收上的优惠政策,在不违反税法规定的前提下进行的活动。税收筹划不仅能够减少企业的税负,还能够存在很多积极的意义。如何做到既不违反国家法律又能使企业减轻税负呢？本文通过对合理税收筹划进行分析,以此促使企业在筹划过程中遵循成本效益原则。     

新办企业税收筹划的关键点

一、税收筹划的产生及其对新办企业的影响 1．税收筹划的产生。一般认为，有了生产或销售业务，才能产生税负，然而在实际操作中，企业往往在开始注册登记时就已经对税负产生了影响。如商品销售企业在注册登记时，不对自身规模、范围与税负之间的对应关系进行筹划，就有可能将小规模零售企业归人大规模批发企业按高税率征收的风险。     

企业纳税筹划的局限性及其改进

在市场经济条件下,减轻企业税负是提高企业竞争力的一个重要手段,如何在国家法律允许范围内合理地筹划企业的各种税金,使企业税负最轻,成为目前企业面临的关键问题之一。企业进行税务筹划是我国市场经济发展的结果。税务筹划作为一项事前的筹划活动,可以提高企业的经营效果。但是在实践中,税务筹划的运用却受到企业内外许多因素的制约,从而影响了税务筹划在企业的运用和运用取得的效果。从税务筹划的局限性角度,分析并提出企业在进行税务筹划时应该考虑的问题和应该遵守的原则。     

浅谈对税务会计师的认识与作用

税收筹划主要是在纳税人利用税收上的优惠政策,在不违反税法规定的前提下进行的活动。税收筹划不仅能够减少企业的税负,还能够存在很多积极的意义。如何做到既不违反国家法律又能使企业减轻税负呢?本文通过对合理税收筹划进行分析,以此促使企业在筹划过程中遵循成本效益原则。     

Environments for business deregistrations in the United Kingdom, 1987–1990

In order to understand the reasons for marked spatial variations in business failure rates in the United Kingdom over the period 1987 to 1990 a macro-level interpretation of organizational survival was utilized. We were able to delineate empirically the environment as a set of factors that lead to the deregistration of businesses registered for Value Added Tax (VAT) purposes. Eleven factors presumed to be statistically associated with spatial variations in business failure were identified. Seven of the identified factors were statistically significantly associated with business deregistration rates. This led to the need for the development of a classification of ‘ business deregistration environments’. The process of classification and grouping allowed each of the sixty-five sub-areas of the United Kingdom to be allocated to seven contrasting and mutually-exclusive groups. Moreover, the seven groups are decidedly non-random in terms of relative deregistration rates. In conclusion, we believe this type of analysis provides; a worthwhile sampling frame for a more targeted and environmentally controlled micro-level study of the role played by a further range of factors influencing business failure.     

Do Business Groups Change With Market Development?

Khanna and Yafeh hypothesize that business groups should be more common in economies with less developed markets and institutions. We test the time‐series version of this hypothesis by looking at changes in Chilean groups over 20 years (1990–2009). In this period, Chile experienced a deep economic transformation as measured by common proxies of market development (e.g., per capita income doubled). Despite this dramatic transformation, groups remained mostly unchanged in terms of relative size, industrial diversification, vertical integration, control structures, internal capital markets, and reliance on external funds (minority equity plus debt). Only leverage increased. Also, groups' initial conditions were uncorrelated with market development at the time of formation. This evidence casts doubts on the institutional‐voids hypothesis, although more subtle institutional voids, not captured by the type of macro proxies we use, might explain the existence and resilience of business groups.     

中国系族集团与一般企业多元化差异的实证研究

在尝试性地对系族集团的概念进行界定之后,对中国系族集团多元化均值、中位数和战略类型进行了实证分析。然后,从资本市场融资、公司治理失效、多元化战略面临的委托代理问题以及系族集团多元化"假象"等角度,深入探讨了系族集团多元化和一般企业多元化存在明显差异的深层原因。     

Business Groups in 20th‐Century Swedish Political Economy: A Sociological Perspective

Since the interwar period, the Swedish economy has been dominated by a few business groups that control practically all Swedish industry of any importance. This article provides a sociologically informed account of the existence and lasting dominance of business groups in Sweden. In challenging efficiency‐based accounts of business groups in Sweden offered by transaction‐cost economists, I adopt a historical and dynamic approach that understands economic institutions not as efficient responses to external circumstances, such as market conditions, but as “social constructions.” This approach emphasizes the role of contingency as well as agency in the formation and reproduction of institutions. The article demonstrates the historical contingencies of the emergence of the business groups—in the form of economic crises in the interwar period—and how the groups became institutionalized in the postwar period through a process of social exchange among the key actors in the Swedish political economy: the business elite, the trade unions, and the state.     

Networks in family business: a multi-rational approach

Current research on networks in family businesses has approached the topic from a mono-rational perspective where the family, business and social networks are each considered in relative isolation. This paper argues that multi-rational approaches, which accept that the three groups of networks interact and overlap, offer a useful alternative perspective. In proposing the case for multiple rationalities as a framework within which family business networking can be viewed – and in putting forward an initial model – the paper allows the interaction of the different networks within the family business to be more fully acknowledged. Evidence from the literature is presented as a basis for further exploration using empirical approaches and it is emphasised that further and empirical approaches are required.     

Passion Isn't Always a Good Thing: Examining Entrepreneurs' Network Centrality and Financial Performance with a Dualistic Model of Passion

We propose a conceptual model that links entrepreneurs' passion, network centrality, and financial performance, and test this model with small business managers in formal business networking groups. Drawing on the dualistic model of passion, we explore the relationships that harmonious and obsessive passion have with financial performance, mediated by network centrality. Results indicate that harmoniously passionate entrepreneurs had higher out‐degree centrality in their networking group (i.e., they were more inclined to seek out members to discuss work issues), which increased the income they received from peer referrals and, ultimately, business income. Obsessively passionate entrepreneurs had lower in‐degree centrality (i.e., they were less likely to be approached by peers), and in turn received less income from referrals and less business income. These findings highlight that entrepreneurial passion does not always result in positive financial outcomes – the type of passion makes a difference. Implications for research and practice are discussed.     

Why are these Islands of Conscious Power Found in the Ocean of Ownership? Institutional and Governance Hypotheses Explaining the Existence of Business Groups in Sweden

Four hypotheses concerning the existence of business groups are developed and are tested on two Swedish business groups that were found to provide both government and corporate economy with governance solutions. Swedish culture also appeared supportive of the groups, which were not found to be institutionally inert, building their existence solely on power.     

Financially Interlinked Business Groups*

Financial interlinkage, in the form of cross-holding of equity and debt between firms, characterizes business groups in many countries. We suggest that such financial interlinkage can be viewed as a way to solve credit rationing caused by asymmetric information. If firms possess better information about each other than a bank, then business groups can be a mechanism to induce firms to sort on the basis of this information. Banks can offer a menu of contracts that vary in the extent of financial interlinkage to induce firms to self-select on the basis of the equilibrium composition of the business groups they can form.     

Partnership structures and agendas and managers' assessments of stakeholder outcomes

The theory of workplace partnership suggests that partnership structures combining strategic and operational arrangements and addressing substantively significant agendas of broad scope should lead to positive outcomes for the main stakeholder groups: employers, employees and unions. Data from a survey of managers involved in all known partnerships in unionised companies in the Republic of Ireland in 2000 are used to distinguish ‘integrated business partnerships’, where such structures and agendas prevail, and ‘exploratory partnerships’ characterised by operational or strategic structures only and relatively sparse or narrow agendas. Managers involved in integrated business partnerships are shown to assess more positively a range of current and expected outcomes of significance for each stakeholder group. However, managers' assessments and expectations also point towards a bias in favour of employer interests in the outcomes of integrated business partnerships. The theoretical and policy implications of the results are considered.     

Management competencies of women business owners

Women owners of small business are known to be better informed about issues relating to starting their own business compared to their male counterparts. Women spend more time conducting market research and have historically spent more time accessing finance because of gender bias within the lending industry. Due to their previous employment history many women have better administrative skills over men which should translate to women having better basic business management knowledge and a higher level of basic business competencies. Research conducted on a sample of 270 business owners found that whereas women rated themselves as more competent than men on a number of issues when they first started their business, they were no more inclined than men to pursue further business skills development or training once they were actively operating their business. Further, both women and men believed that they gained sufficient managerial experience ‘on-the-job’ not to warrant professional assistance in most business competencies.