以下是高頓網(wǎng)校小編為ACCA學(xué)員整理的：P4高級(jí)財(cái)務(wù)管理，供大家參考。
 
　　TAXATION
　　Risk management may help in reducing the amount of tax that a corporation pays by reducing the volatility of the corporation‘s earnings. Where a corporation faces taxation schedules that are progressive (that is the corporation pays proportionally higher amounts of tax as its profits increase), by reducing the variability of that corporation’s earnings and thereby staying in the same low tax bracket will reduce the tax payable.
　　According to academics, corporations could often find themselves in situations where they face progressive tax functions, for example, when they have previous losses which are not written off or, in the case of multinational corporations, due to the taxation treaties which exist between different countries. The amount of taxation that can be saved depends upon the corporation’s individual circumstances.
 
　　高頓網(wǎng)校小編寄語(yǔ)：下定決心一定要，才是成功的關(guān)鍵。

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