浅析税收筹划在财务管理中的重要性

The Importance of Tax Planning in Financial Management

我国现推行的经济体制是社会主义法制经济,税收是国家财政收入的重要部分,每个企业都应依法履行纳税的义务,以确保国家经济正常运行。要想减轻税负,实现利益最大化,必须做到精打细算。因此,税收筹划是每个企业运行必不可少的环节,这关系到企业资金的净流出值。由于税收筹划在企业理财方面涉及颇广,如筹资、投资与经营等各方面需要我们考虑。因此,税收财务管理的研究对企业及社会经济大环境的发展具有一定借鉴价值。

The economic constitution of our country is the socialist legal economy. Tax is an important part of the national financial revenue,each enterprise should perform the duty of paying taxes according to law to ensure the normal operation of the national economy. In order to reduce the tax burden and maximize the benefits, we must make careful calculation. Therefore, tax planning is the essential link for each enterprise to run,which is related to the net outflow value of enterprise funds. Since tax planning involves a wide range of financial management, such as financing,investment and management, we need to consider all of them. Therefore, the research of tax financial management has certain reference value to the development of enterprise and the social and economic environment.