企业财务管理中的税收筹划问题研究

Research on Tax Planning in Enterprise Financial Management

税法强制性是税法的规范作用之一,也是国家监督管理的有利武器,因此,税法与人们的生活息息相关,所以每个企业涉及税务事项也原来越多,造成了企业税务管理不确定性因素的增加。针对近几年税务的改革,给企业的财务管理造成了很大的挑战和冲击,如何能够降低企业税务成本,是财务管理目标中最主的要目标之一。

Mandatory tax law is one of the normative functions of tax law and a useful weapon for national supervision and management.Therefore,tax law is closely related to people's life.More and more tax matters are involved in each enterprise,which results in an increase of uncertainties in tax management.In recent years,the reform of tax system has brought great challenges and impacts to the financial management of enterprises.How to reduce the tax cost of enterprises is one of the main objectives of financial management.