• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing:  ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2019 Vol.10(2): 48-51 ISSN: 2010-023X
DOI: 10.18178/ijtef.2019.10.2.636

Tax Planning in Fundraising Activities

Zhang Peilu
Abstract—The paper describes the tax planning in fundraising activities. The normal operation of each enterprise cannot be separated from the funds; financing activities are an important part of the next series of economic activities. Financing not only needs to raise enough funds, but also to minimize the cost of capital. In the different financing plan, the amount of the tax is different, tax factors affect the merits of the scheme, and financing costs will affect the cost of production and operation of enterprises, which will affect the competitive power of enterprises. Therefore, when enterprises are raising money, if we can adopt the best financing plan with financing skills, you can minimize tax and save benefits, which will provide a reliable guarantee for the production of capital management strategy of the enterprise and improve the implementation of the sustainable competitiveness of enterprises. Therefore, this article discusses the tax issue in the selection of financing options in enterprises. The thesis uses comparative analysis method and case analysis method. In the process of financing, enterprises should keep in mind the business management objectives of maximizing corporate value, determine the ratio of debt capital to equity capital, and select the appropriate financing method according to the characteristics of the enterprise.

Index Terms—After-tax profits, financial management, financing decisions, tax, tax planning.

The author is with Shandong Jiaotong University, China (e-mail: 361194132@qq.com.).


Cite: Zhang Peilu, "Tax Planning in Fundraising Activities," International Journal of Trade, Economics and Finance vol.10, no.2, pp. 48-51, 2019.

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