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资金是企业从事生产经营活动的基本条件，但在资金筹集或运用中可能涉及到有关纳税事项，如筹资成本能否在税前扣除、收取的投资收益是否应缴纳税款等。如何在资金筹集与运用中尽可能减少税收成本，是每个企业必须考虑的问题。企业的资金筹集主要有几个渠道，有国家投入资金、
Funds are the basic conditions for an enterprise to engage in production and business operations. However, it may involve tax matters such as whether the financing costs can be deducted before tax and whether the investment income collected should be taxed or not. How to minimize the tax cost in fund raising and using is a problem that every enterprise must consider. There are several main channels for raising funds for enterprises. Some countries invest funds,