企业财务管理中纳税筹划的应用探究

Exploration on the Application of Tax Planning in Enterprise Financial Management

随着中国经济的蓬勃发展和国内市场竞争的日趋激烈,企业只有努力做好财务管理工作,对财务管理过程进行统筹优化,才能提升企业的竞争力,在竞争日益激烈的市场中占有更大的份额。追求最低税额是企业控制成本的重要手段,但是纳税是企业的义务,企业纳税是国家税收的主要来源。论文从纳税筹划的角度出发,分析企业纳税筹划的特征及其对企业财务管理的影响,探讨了企业财务管理中纳税筹划的应用策略。

With the vigorous development of China’s economy and the increasingly fierce competition in the domestic market,only by working hard to do well the financial management work and coordinating and optimizing the financial management process can an enterprise enhance its competitiveness and occupy a larger share in an increasingly competitive market.The pursuit of the minimum tax is an important method for enterprise to control costs,but tax payment is the obligation of enterprise,and enterprise tax payment is the main source of national tax revenue.From the perspective of tax planning,this paper analyzes the characteristics of enterprise tax planning and its impact on enterprise financial management,and discusses the application strategies of tax planning in enterprise financial management.