纳税筹划在现代财务管理中的应用论文.doc

纳税筹划在现代财务管理中的应用 摘要 纳税筹划是指纳税人或其代理机构在税收允许的范围内，以适用税收政策和税收征收管理制度为前提，采用税收法规所赋予的税收优惠或政策选择机会，对自身经营、投资和利润分配等财务活动进行、合理的实现规划与安排，以达到节税目的一种财务管理活动。以曙光集团为例，首先了解纳税筹划的概念、意义以及特点，同时分析曙光集团的内部结构，同时结合企业的内部结构和国家的相关政策进一步研究纳税筹划在现代财务管理中的应用。研究纳税筹划在企业财务管理中的应用，具体采用统计学的方法结合实证研究法，文献参考法，通过实例研究纳税筹划在认知和实施的过程中存在的问题以及国家相对应做出的有关政策，进一步研究发现企业通过合理的纳税筹划有利于实现企业价值的最大化，利于提高企业的偿债能力，能够降低财务风险，同时纳税筹划是现代财务管理增加利润的必要手段，有利于经济的持续发展，并且企业利润得到最大化。 Abstract Tax planning refers to the taxpayers or their agents in tax revenue, to the extent permitted by applicable tax policy and tax management system, adopt preferential tax or given by the tax laws and regulations policy choices, for their business, investment and profit distribution, and other financial activities, the realization of the reasonable planning and arrangement, the festival tax items in order to achieve a kind of financial management activities. Dawn group, for example, first understand the concept, meaning and characteristics of tax planning, analysis of the internal structure of shuguang group at the same time, at the same time, combining with the enterprise internal structure and the national policy to further study the application of tax planning in the modern financial management. Study the application of tax planning in enterprise financial management, the specific using statistical method and combining with empirical approach, document reference method, through the case study the tax planning in the process of cognition and implementing the existing problems and state corresponding to relevant policies to further the study found that the enterprise through reasonable tax planning is helpful to realize the maximization of enterprise value, to improve enterprises solvency, can reduce financial risk, and at the same time, tax planning is the modern financial management the essential means to increase profits, is conducive to the sustainable development of economy, and to maximize profit. 关键词：利润最大化、纳税筹划、财务管理、财务风险 绪论 以曙光集团为例，分析曙光集团的内部结构，同时结合企业的内部结构和国家的相关政