减税降费政策在企业期权价值中的应用——以投资决策视角
Application of Tax and Fee Reduction Policy in Enterprise Option Value—From Perspective of Investment Decisions
马卿格 1李育红1
作者信息
- 1. 新疆财经大学 会计学院,新疆 乌鲁木齐 830012
- 折叠
摘要
企业在决策投资时通常考虑多个因素,其中税收是一个重要的因素.减税降费政策可以鼓励企业进行更多的投资,因此减轻了企业的负担.同时企业期权价值也有助于企业的投资决策,通过计算企业期权价值并将其纳入到企业投资决策中,企业可以更好地评估不同决策的长期影响.文章通过减税降费在企业中投资和价值创造联系起来,引入期权价值进行研究,并得出相应的结论为我国减税降费的研究提供参考和启示.
Abstract
Enterprises usually consider many factors when making investment decisions,among which tax is an important factor.Tax and fee reduction policies can encourage enterprises to make more investment,thus reducing the burden on enterprises.At the same time,the enterprise option value is also helpful to the investment decision of the enterprise.By calculating the enterprise option value and incorporating it into the enterprise investment decision,the enterprise can better evaluate the long-term impact of different decisions.The paper connects investment and value creation in enterprises through tax and fee reduction,introduces option value to conduct the research,and draws corresponding conclusions to provide reference and inspiration for the research of tax and fee reduction in China.
关键词
减税降费/企业投资/期权价值Key words
tax and fee reduction/enterprise investment/option value引用本文复制引用
出版年
2024
NETL
NSTL
万方数据