Tax Propaganda Of International Taxation Bureau Of Shijiazhuang City Local Taxation Bureau Focuses On Pertinence.
In twenty-fourth countries tax revenue In the propaganda month activities, the International Tax Administration Bureau of the Shijiazhuang Local Taxation Bureau of Hebei Province, combining closely with the characteristics of the work, takes the way of leading, grouping, splitting, "going down, sending home, bringing back", and sending the "go out" enterprise to " Hebei Province A letter from "going out" enterprise and a questionnaire on tax related overseas investment of "going out" enterprises in Hebei province are conducted face-to-face for propaganda and guidance.
The picture shows the cadres in Hebei province. Investment Group Co., Ltd. understands the problems encountered by enterprises in overseas operations and tax paying businesses, and explains tax policies.
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The financial crisis in Southeast Asia, which occurred in 1997, gives people a profound inspiration. Many experts believe that the source of the financial crisis is in the enterprises. The debt ratio of Southeast Asian countries is high and the bubble is bad, resulting in low debt paying ability and excessive bad assets of banks. But through the financial crisis, we can also see that those enterprises with strong capital and relatively low debt ratio, especially those with good cash flow and cash adequacy, are not only being "blown down" by the financial turmoil but also favored by investors and creditors, so that "Dongfeng" is developing rapidly. Nowadays, with the increasing financial risk, the importance of cash and cash flow is more significant. Especially in the management of large enterprises that are maturing, scale and structure becoming more complex, cash flow is closely related to the survival, development and growth of enterprises. Therefore, enterprises are paying more and more attention to cash flow information. Practice has proved that the management and control of cash flow has become the key to financial management.
No matter whether financing, investment or profit distribution is linked by cash, cash is not only the starting point and end point of capital transfer, but also runs through the whole process of enterprise operation. Cash flow constitutes the center of the capital flow of enterprises. Therefore, the content of enterprise financial management, though manifested as capital and its circulation, is directly manifested as cash and its flow. It is also due to the imbalance of cash flow due to external factors such as profit, loss and other internal factors, such as market changes and inter firm competition, that makes financial management of enterprises become necessary and make their management more complicated.
The direct stipulation of cash flow content determines that the management objective is manifested as "maximizing shareholder wealth", "maximizing enterprise value" and "maximizing profits", and at the same time, it is embodied in the maximization of cash income. According to the theory of hierarchical management of financial management, enterprise finance consists of three levels, namely, investors' finance, operator's finance and financial manager's finance. Among them, the financial manager is the most direct finance, is the direct management of the cash flow and belongs to the professional financial management. The goal of professional financial management is to maximize cash income through direct management of cash and liquidity.
Financial management, as a direct management of enterprise cash and its flow, as a control system, must obtain historical information and future information about the cash and its flow of enterprises, and provide decision support for the financial activities to be undertaken, so as to take timely measures to supervise and control them. Cash flow reflects the cash flow and cash flow of enterprises, so as to meet the needs of financial management and cash flow information and provide decision support for financial management.
Cash flow is not only a direct object of financial management, but also an indispensable information in financial management. They are manifested in the following aspects:
First of all, cash flow reflects the ability of enterprises to use funds based on cash. Compared with working capital, cash flow can play a more important role in raising the relevance, comparability and declarability of financial management information. Secondly, cash flow reflects the cash flow situation of enterprises in terms of cash basis. Compared with profits, cash flow information provided is more objective and reliable. Finally, cash flow is regarded as the most important aspect in the process of enterprise operation, and cash flow is also a better measurement of the financial situation of enterprises. Because cash flow information is not only an important basis for enterprise management to plan and control, but also for external users of enterprises, it will provide them with much needed cash inflow capacity, cash demand and related investment and financial activities information, so cash flow is also a better measurement of the financial situation of enterprises.
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