摘要:税收筹划，是指纳税人在纳税之前，依据所涉及到的先行税法，在遵守税法的前提下，以税收政策为导向，在经营活动或理财活动中，对纳税事项事先做出安排，对应纳税金进行少纳、不纳或缓纳的控制，从而获得合法的税收收益。作为实现低税负的一项专业活动，税收筹划越来越受到社会的广泛关注。如何进行合理的筹划以提高自身利益，已经成为现代企业财务管理的一个重要组成部分。本文将就企业财务管理中的税收筹划有关问题进行初步探讨。本文对税收筹划在财务管理中的应用方法进行了探讨，帮助企业利用税收筹划提高财务效益。
关键词：税收筹划；原则；可行性；财务管理
Abstract:Tax Planning, refers to the taxpayer before the tax , according to the first involved in the tax laws, tax laws in compliance with the premise, to tax policy-oriented financial management in business activities or activities of tax matters and make arrangements in advance, the corresponding tax gold less satisfied ,satisfied or not satisfied ease of control, to obtain legitimate income tax. Low tax burden as a professional activity, tax planning is receiving increasing attention. How to carry out a reasonable plan to improve the self-interest, has become a modern enterprise financial management as an important component. This article on the financial management of enterprise in tax planning related issues are discussed. This principle of a clear tax planning and significance.
Keywords : Tax planning, principle, feasibility, Financial management
税收筹划是目前国内会计与财务管理领域研究的热点话题，同时也是企业在经营实践中积极探索的方向。税收筹划开辟了企业理财领域的新天地，现代企业要想在激励的市场竞争中生存，必须不断地提高生产效率，增强企业管理的水平，适应不断变化地市场需求。与此同时，伴随着企业的股份制改革，现阶段我国正在进行金融体制的改革，目的在于为现代企业的发展创建一个完善的外部资本市场，为企业提供成熟的筹资、投资环境。面对这样的转型，我国企业有必要采取积极的措施应对变化，在进行筹资活动中将外部资本市场的变革与税收筹划活动很好的结合起来。
