一、企业筹资中的税收筹划企业筹资可以选择权益筹资和负债筹资两种方式。税法规定,股息支付不作为费用列支,只能在企业税后利润中分配,不具有抵税作用,而利息支出则可作为费用列支,允许企业在计算应税所得时予以扣除,使企业少交一部分所得税。因此,当企业负债筹资比重增大,利 First, corporate finance tax planning Enterprise financing can choose equity financing and debt financing in two ways. The tax law stipulates that the payment of dividends is not expensed as expenses but can only be distributed among the after-tax profits of the enterprises without any tax deduction. The interest expenses can be expensed as expenses, allowing the enterprises to deduct the taxable profits so that the enterprises Less pay some income tax. Therefore, when the proportion of corporate debt financing increases, Lee