企业集团化发展中的纳税筹划理念及实施价值

纳税筹划是企业在遵守税法的前提下,通过预先安排和策划追求自身税负最小化的财务管理活动。在企业集团化发展过程中,税负的绝对额以及对企业现金流量、资金运作的影响会愈显重要,因此企业集团应该树立正确的筹划理念,充分认识实施筹划的价值。

The Thoughts and Implementing Value of Tax-planning in Business Group Development

Tax-planning is one management of business finance, on the premise of following the law businesses pursue the least taxes through arrangement and plan in advance. In the development of business groups, the amount of tax and its influence to the cash-flow, the cash-using will be more and more important, so business groups should build up the right thoughts and understand the value of tax-planning.