论税务筹划实施的必然性及现实意义

开展税务筹划是市场经济下企业的一项合法行为，它有利于提高企业财务管理水平，增强企业竞争力，有助于企业财务管理目标的实现。目前，税务筹划开始步入中国，中国企业的税务筹划意识在不断增强，为中国企业与国际接轨创造了条件。

The Inevitability and Significance of the Enforcement of Tax Planning

Tax planning, a lawful activity in a market economy, is conducive to raise the level of corporate financial management and improve the enterprises＇ competence. Meanwhile, it also contribute to achieve the corporate financial management target. At present, tax planning has found its way in China. The increasingly strong sense of tax planning of the Chinese enterprises has created the condition of connecting the Chinese enterprises with the international market.