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1、纳税筹划在企业财务管理中的应用研究（Studyontheapplicationoftaxplanninginenterprisefinancialmanagement）Abstract:underthemarketeconomyoperatingmechanism,taxplanningisanimportantfieldofenterprisefinancialmanagement.EnterprisesThesuccessoftheindustrythroughtaxplanningcanbringalotoftaxsavingsfortheenterprise,s
2、oastorealizebetterfinancialmanagementReasonablegoal.Keywords:taxplanning;financialmanagement;taxburden1,thesignificanceoftaxplanning1.1,themeaningoftaxplanningTaxplanningisthetaxpayer(legalperson,naturalperson)andinaccordancewiththeexistingtaxlawsinvolvedincompliancewiththetaxUnderthepre
3、miseofrespectingthetaxlaw,thelawaimsatreducingtaxburden,suchasmanagement,investmentandfund-raisingTargetbeforehandplanandcountermeasure.Taxplanningisthetaxpayer'sfinancialmanagementinaccordancewiththelegislativeintenttoreducethetaxburdenBehavior.Taxplanningisdifferentfromtaxavoidanceandt
4、axavoidance,anditsmotivationisreasonableandthemeansarelegitimate.ItsconsequencesItisgoodfortaxpayers,andharmlesstothestate.Therefore,itisthelegalsystemoftaxpayersoperatinginvestment,Financialmanagementandotheractivitiesinadvanceplanningandarrangement,asmuchaspossibletosavetaxes,inorderto
5、obtainthegreatesttaxbenefitsOneofthebestoptionsforlesstaxspending.1.2characteristicsoftaxplanning(1)legality.Taxplanningiswithinthescopepermittedbylaw,andtaxplanningactivitiesareguidedbytaxpolicies,Maketaxplanningunderthelegalpremise.(2)advance.Astheenterprisetaxplanningisinthetaxliabili
6、tyhasnotyetoccurred.ComparedifferenteconomiclinesAfterthetaxburdenhasbeenpaid,thepre-arrangedforesightofthetaxableeconomicbehavioroftheenterpriseshallbecarriedoutinadvanceTaxableeconomicpracticeshaveoccurred.Thereisnotaxplanningproblem.(3)comprehensive.Asavarietyoftaxbasesareinterrelated
7、andsometaxbaseshrinks,itmayleadtothemWiththeincreaseofhistaxbase,theamountoftaxpaidornotpaidinonetaxperiodmaybeontheotherorseveralPaymoreduringthetaxperiod.Therefore,taxplanningshouldbeconsideredcomprehensively,andtheoveralltaxburdenshouldbefocusedon.(4)purpose.Thepurpose
