企业税收筹划的原则及策略

The Principles and Strategies of Enterprise Tax Plan

现代企业财务制度的建设与完善需要税收筹划,现代企业所处的社会经济环境为企业进行税收筹划提供了可能。为了充分发挥税收筹划在现代企业财务管理中的作用,税收筹划目标必须服从于企业财务管理目标。企业财务管理目标即企业价值最大化。

The construction and perfection of modem enterprise financial system needs tax plan. The social economy environment which the modem enterprise locates provides the possibilitis for tax plan. In order to fully displays the tax plan＇ s function in the modem enterprise financial management, the goal of tax plan must obey the enterprise financial management goal. The goal of enterprise financial management is the enterprise value maximization.