试论企业财务管理中的税收筹划  

Discussion on the Tax Planning of Enterprise Financial Management

作　　者：李侠[1] 

机构地区：[1]盘锦职业技术学院,辽宁盘锦124000

出　　处：《湖北函授大学学报》2015年第18期80-81,116,共3页

摘　　要：随着我国市场经济的不断发展,税收筹划已经成为企业财务管理中的一个重要组成部分。它不但可以提升企业的资金利用率还可以减轻企业的税负压力,实现经济利益的最大化。因此,为了充分发挥税收筹划的作用,企业必须服从财务管理的总体目标。税收筹划一般涉及企业的筹资、投资以及经营等方面,本文通过探究税收筹划的方法,分析了税收筹划在财务管理中的重要作用,使企业真正实现税收筹划的目标。With the continuous development of the market economy in China,tax planning has become an important part of enterprise financial management. It can not only improve the capital utilization of enterprise can also reduce the tax burden on the enterprise and realize the maximization of economic benefits. Therefore,in order to give full play to the role of tax planning,the enterprise must obey the overall objectives of financial management. Tax planning general enterprises is involved in the financing,investment and management and other aspects.,By exploring the methods of tax planning,this paper analyzes important role of the tax planning in the financial management to enable enterprises to truly achieve the goal of tax planning.

关 键 词：企业 财务管理 税收筹划 

分 类 号：F425[经济管理—产业经济]