纳税筹划在企业财务管理中的应用

纳税筹划不仅可以强化企业的纳税意识和法制观念,还可以降低纳税支出,提高企业利润。本文正是从这一现实情况出发,通过相关案例分析,探讨了纳税筹划在企业筹资活动、投资活动、生产经营活动和利润分配活动中的具体应用,说明无论是主观方面人们税收观念的变化,还是客观方面国家经济的发展状况都为企业在财务管理活动中运用纳税筹划技术准备了充足的条件,所以纳税筹划应当被引入财务管理,成为财务管理的重要内容,受到财务管理者的重视。

Analysis On Financial Management Application of Tax Planning in Enterprises

Tax planning can not only strengthen the sense of corporate tax and the legal system,but also lower tax expenditure and improve corporate profits.Based on the realities and through relevant case studies,this paper probes into the specific application of tax planning in corporate financing activities,investment activities,production and operation activities and the distribution of profits.It illustrates that both people＇s change in tax concept and the country＇s economy have paved the way for the tax planning in financial management activities of enterprises,so tax planning should be absorbed in the financial management as an important content.