论企业财务管理中的纳税筹划

Tax Payment Planning in Enterprise Financial Man-agement

纳税筹划作为现代理财的一个组成部分,已被越来越多的企业管理者和财会人员所接受。企业所得税的纳税筹划是在财务管理活动中寻求企业行为与政府政策意图的最佳结合点,成功的纳税筹划往往既能使企业经营承担税负较轻,又能使政府赋予税法中的政策意图得以实现。所以,在不违背国家法律法规的原则下进行纳税筹划,就意味着企业在经营过程中支出尽可能少的费用而获得同样的法律认可和法律法规的保护。

Tax payment planning is a component of modern fi-nancial management and has been accepted by more and more enterprise management personnel and accountants.Tax payment planning of enterprise income tax is to search for an optimal joint point between enterprise acts and govern-ment policy intention in financial management.Successful tax payment planning often can not only ease the tax bur-den of enterprises but also realize the policy intention of tax laws.Tax payment planning on condition of not break-ing national law and regulations means that enterprises can pay the lowerest tax while achieve the largest protection of laws.