企业纳税筹划探析

Reserch and Analysis of Enterprise's Tax Planning

在重新认识纳税筹划的必要性的基础上,明确提出纳税筹划是实现国家税收调控职能的必要环节,是实现企业财务目标的重要手段,是企业财务决策的重要内容。

Based on the reconsidering the necessity of tax planning, the paper address explicitly that tax planning is the essential point to make the government play its regulating and governance role, and the significant approach to accomplish enterprise's financial objectives, as well the main part of enterprise's financial decision-making.