企业税务筹划应用现状及风险规避

Application Status and Risk Aversion of Enterprises' Tax Planning

税务筹划作为企业财务管理中的重要内容,在促进企业财税活动正常运行和实现企业价值最大化等方面发挥着不可替代的重要作用。税务筹划在充分利用税法所提供优惠的基础上,通过选择最佳方案,来达到整体税后利润的最大化,不仅具有规范企业财务管理行为和提高企业财务管理科学性的作用,还能有效地提升企业的经营利润。

As an important content enterprise financial management, tax planning play an irreplaceable important role in the promotion of the normal operation of enterprises＇ financial activities and the realization of the enterprises＇ value maximization. On the basis of making full use of the preferential terms offered by tax law, tax planning chooses the best one among a number of solutions to maximize the overall after - tax profit, which can not only regulate the behavior of enterprises＇ financial management and enhance scientifically the enterprises＇ financial management,but also improve effectively enterprises＇ operating profit.