税务筹划在企业财务管理中的应用.docVIP

摘? ? 要 税务筹划是企业的一种理财活动，是企业为实现经济利益最大化，在国家法律允许的范围内对纳税事项进行系统安排以获取最大经济利益的理财筹划活动。作为现代企业财务管理的一个重要组成部分的税务筹划已被越来越多的企业管理者和财务人员所接受。 我国2006年2月15日颁布的新企业会计准则体系，实现了与国际财务报告准则的实质性趋同。日益繁荣的市场 HYPERLINK /Economic/ \t _blank 经济，必然导致税收的急剧增加，随之而来的企业各种负担也就明显加重。经济越发展，税收的成本越突出。如何在国家法律允许范围内合理筹划企业的各种税金，使企业的税负最轻，成为目前企业面临的最为关键问题之一，本文从企业财务管理及会计处理方法的选择出发，来探讨企业财务管理中的税务筹划。 关键词：财务管理 税务筹划 应用方法 ? ? ? ? Summary Prepare to be a kind of activity of managing money matters of enterprises in tax, is enterprises, in order to realize the economic benefits are maximized, to pay taxes item carry on system arrange in order to obtain most great financing of economic benefits prepare the activity in range that state law allow. Prepare to be already accepted by more and more enterprise administrators and financial personnel as the tax of an important component of modern finicial administration of enterprise. The new enterprises accounting criterion system which our country issues on February 15, 2006, it is convergent to realize the substance with the criterion of the international financial report. The prosperous market economy day by day, must cause the rapid increase of the tax revenue, various burdens of following enterprise are just obviously aggravated. The more economy is developed, the more outstanding the cost of the tax revenue is. How to prepare various tax of enterprises in the range of allowing of state law rationally, make the burden of taxation of enterprises lightest, become one of the most crucial problems which enterprises face at present, this text proceeds from the choices of the finicial administration of enterprise and accounting treatment method, the tax probed into in the finicial administration of enterprise is prepared. Keyword: Financial administration The tax is prepared Employ the method 第一章 税务筹划存在的认识误区 现代企业把追求利润最大化作为财务管理的最终目标，如何使企业在税法的许可下实现税负最适宜，是企业税务筹划的重点，也是当今的热门话题之一。但在实践中，还存在一些误区，主要表现在： 税务筹划的目标就是最低纳税 从财务管理的角度考虑，在投资与经营地点、方式、内容既定的前提下，税收是一种绝对成本，选择节税方案一般可以减少绝对的税收支出，增加税后利润，实现税后利益最大化的财