浅谈税收筹划在财务管理中的应用

中国加入世贸组织以后 ,企业必须提高竞争能力以迎接来自国内、国际市场两方面的挑战。企业进行税收筹划活动对提高财务管理水平、提高市场竞争力具有现实的意义。税收筹划在财务管理中的应用主要是 :通过延期纳税 ,实现财务利益 ;优化企业税负 ,实现财务利益。同时纳税人在实施税收筹划时还应注意三个问题 :企业的财务利益最优化 ;税收筹划的不确定性 ;税收筹划的关联性和经济性。

Brief Discussion on the Application of the Tax Planning in the Financial Affairs Management

After entering into the WTO, the competition ability must be raised in the enterprise in order to meet the challenge coming from internal and international market. There is practical significance that enterprises carrying on the tax planning activity to raising the financial affairs management standards and the market compete power. The application of the tax planning in the financial affairs managements is in two aspects: realizing the financial affairs interest by means of postponement of tax payment; realizing the financial affairs interest by means of optimizing the enterprise tax burden. At the time of realizing the tax planning, the taxpayer should pay attention to three problems: optimization of the enterprises' financial affairs interest, the uncertainty of the tax planning; the relation and economy of the tax planning.