摘要
针对纳税筹划在企业财务管理中的应用进行了探讨,首先阐述了纳税筹划的概念和意义以及纳税筹划与税务筹划的区别,其次论述了纳税筹划与企业财务管理之间的关系,分析了纳税筹划对企业财务决策的作用,最后总结了纳税筹划在企业财务管理中的应用,并提出了今后研究的方向。
This paper discusses the application of tax planning in enterprise financial management.This paper firstly expounds the concept and significance of tax planning and the difference between tax planning and tax planning,then discusses the relationship between tax planning and enterprise financial management and analyzes the role of tax planning on enterprise financial decision-making,and finally summarizes the application of tax planning in enterprise financial management,and puts forward the direction for future research.
作者
丁庆宏
DING Qing-hong(Taiyuan Coal Gasification Longquan Energy Development Co.,Ltd)
出处
《当代会计》
2023年第5期52-54,共3页
Contemporary Accounting
关键词
纳税筹划
财务管理
企业
tax planning
financial management
enterprise