税收筹划在财务管理中的应用

The application of tax designing to financial management

税收筹划是实现现代企业财务管理目标———企业价值最大化的一种有效手段。企业在选择纳税筹划方案时,必须综合考虑采取的纳税筹划方案是否能给企业带来绝对的收益。从企业财务管理的三个阶段,分析了筹资过程、投资过程和经营过程的税收筹划,选择符合财务管理目标的纳税方案,实现企业价值最大化。

Tax designing is an effective way to achieve the goal of financial mangagement of modern enterprises——maximized value. Whether this design can definitely benefit the enterprises should be taken into account in choosing the tax designing.This paper tries to analyse the tax designing scientifically based on an analysis of three stages:funding process,investing process and operating process; and points out that this design should be suitable to the goal of financial management so as to maximize the enterprise value.