Xiangtan County Land Tax Jointly Organised Corporate Tax Remittance Training

In order to further enhance the quality of reporting data in the 2015 annual enterprise income tax return form and implement the preferential tax policy in a comprehensive manner, recently, the Xiangtan County State Taxation Bureau jointly organized the 2015 year enterprise income tax settlement training, and more than 150 enterprises financial personnel in the county participated in the training.

At the training conference, the lecturers focused on the 2015 year

The implementation of tax collection policy, small and small enterprise income tax preferential policies and accelerated depreciation of fixed assets, research and development expenses and deductions and other preferential tax policies were explained, and the financial personnel who participated in the training introduced the settlement procedures, the declaration requirements and the enterprise income tax annual tax returns filing requirements.

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The financial personnel of enterprises have a deeper understanding of the enterprise income tax returns.

"To participate in such a tax training is very helpful for our work, and I hope to hold similar training courses in the future," he said.

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1, the advantage of maximizing profits and maximizing profits is that under the condition of commodity economy, the amount of surplus products can be measured by the value index of profit; the shortcoming of the profit maximization goal (1) does not consider the time value of capital; (2) the risk factors are not fully considered; (3) it is easy to lead to short-term behavior (4) without considering the matching relationship between the profits and capital invested by enterprises.

2, the maximum profit per share maximization of profit per share considers the matching relationship between profits and investment capital, but it does not take into account the time value of capital, nor takes full account of risk factors, and easily leads to short-term behavior.

3, the maximization of enterprise value, the value of an enterprise refers to the present value of the inflow of economic benefits that the enterprise can bring to investors in the future. Therefore, we consider the time value factor of capital, take account of the risk factors, and overcome the short-term behavior, which also reflects the matching relationship between the profits of enterprises and the capital invested.

The viewpoint of maximizing enterprise value overcomes the defects of the first two viewpoints.

At the same time, it can also achieve capital preservation and appreciation.

Limitations: for a listed company, the price of a stock can reflect the value of a stock to a certain extent. The price here refers to the current price. At that time, the goal of maximizing enterprise value as financial management can not reflect the potential or expected earning power of an enterprise.