摘要：本文第一部分包括了税收筹划的研究背景和意义以及现在的现状。相比于国外一些发达的国家，在我国，税收筹划的应用还不是特别的广泛。而税收筹划对于企业的发展可以说是非常重要的，所以对于我国企业，税收筹划已经是不可分割的一部分了。第二部分写了各种融资活动的税收筹划的方法以及个别特殊的融资活动中的税收筹划，并以特殊案例结合。第三部分主要是关于税收筹划的案例分析，以两个案例为例。本文认为当今的企业对于税收筹划的重视程度不够高，其实可以通过完善税收筹划这一部分来进行有效的节税，这样从另一方面也会令企业得到更大的发展。而且对于税收筹划的研究，对于我国税法的发展也是有好处的。本文的创新点在于理论与案例结合，这样更加能诠释税收筹划。
关键词：企业融资 税收筹划 企业价值最大化
Abstract：Tax planning is widely known in the Western world, and is widely used, but the current domestic perspective, the study of tax planning is still in its infancy. With the deepening of reform and opening up, further improve the socialist market economy, accelerate the process of global economic integration, enterprises are to survive in an increasingly competitive environment, the development, it is necessary to improve, develop and consolidate their core competencies, multi-angle, multi-channel to cut costs in order to achieve the goal of maximizing corporate value. Taxation as an important and integral part of corporate expenses, net profit has a direct impact on the enterprise, and therefore corporate tax planning activities to improve financial management and enhance market competitiveness with a more realistic economic significance. Financing activities is the starting point of corporate funds, is to determine the scale and extent of capital movement is an important part of the development of production.
Keywords: corporate financing tax planning maximize enterprise value
