论税收筹划在企业财务管理中的运用

Application of tax revenue planning in finance management

税收筹划是指纳税人在税法允许的范围内,从多种纳税方案中进行科学合理的事前选择和规划,利用税法给予的对己有利的可能选择与优惠政策,选出合适的节税方法,从而使本身税负得以延缓或减轻的一种行为。税收筹划与财务管理是相互联系、相互影响的关系。财务管理在运用税收筹划的同时,还应注意以守法为前提的税收筹划才可行。

Tax revenue planning refers to a behavior that tax-payer makes choices beforehand and plan among alternative tax-payment programmers in legal sanction of revenue law and decide the proper way of tax-saving whereby favorable options and policy of revenue law,so as to prolong or relax tax burden.Revenue is related to finance management and they influence mutually.It should be noted that revenue planning must be legal.