企业财务管理中的纳税筹划应用研究

On the Application of Tax-paying Planning in the Enterprise Finance Management

纳税筹划与企业的财务管理目标的实现有着密切的联系。在法律许可的范围内,通过对经营、投资、理财活动的事先安排和筹划,尽可能地节税以取得最大的税收利益,即企业的纳税筹划已经成为实现企业整体利益最大化的一种有效方法与手段。就财务管理的投资、筹资、分配三个主要方面中纳税筹划的应用进行了探讨,并对企业在进行纳税筹划时应该注意的问题提出了自己的看法。

Tax- paying planning is closely related to the realization of the enterprise finance manage ment target. As long as it is lawful, taxes are cut down as much as possible to gain maximum profit by way of previous planning for the management, investment and financing activities. Tax - paying planning has become an effective way to achieve the most enterprise overall interests. Discusses the application of tax paying planning in the three main aspects of finance management： investment, money - raising, and allocation. And points out some problems for attention in tax- paying planning.