对我国企业财务管理中纳税筹划的思考  

Consideration of the Tax Planning in Chinese Enterprise Financial Management

作　　者：张慧荣[1] 郭广忠[2] 

机构地区：[1]云南财经大学会计学院,云南昆明650221 [2]山西广播电视大学财经学院,山西太原030027

出　　处：《山西广播电视大学学报》2016年第3期69-72,共4页Journal of Shanxi Radio & TV University

摘　　要：在收入不变的前提下,企业可以通过降低费用成本和纳税支出来获得更大的经济利益。国内大部分企业存在纳税筹划专业水平低,轻视纳税筹划的重要性,忽视纳税筹划中可能遇到的风险等问题,所以,企业应该重视纳税筹划,加强人才培养,合理规避风险,建立纳税绩效评价,使纳税筹划和财务管理目标相一致。Under the premise of fixed income, enterprises are able to obtain more profit by reducing operating cost as well as tax expense. However, most enterprises in China have such problems, such as having lower level of tax plan, not paying enough attention to the importance of tax planning, and ignoring the risks in tax planning. To deal these problems, Chinese enterprises should pay more attention to tax planning, strengthen the personnel train- reasonably avoid risks, and set up performance appraisal which can help make the goal of tax planning consistent that of financial management.

关 键 词：企业 纳税筹划 财务管理 增值税 所得税 

分 类 号：F234[经济管理—会计学]