企业税务筹划与财务管理初探（Enterprise tax planning and financial management）.docVIP

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企业税务筹划与财务管理初探（Enterprise tax planning and financial management）.doc

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企业税务筹划与财务管理初探（Enterprise tax planning and financial management）

企业税务筹划与财务管理初探（Enterprise tax planning and financial management） The enterprise tax planning and financial management of portal - Chinese Journal Journal Net 2009-12-5 source: management and technology of small and medium-sized enterprises in November 2009 on a text / Wang Shuping feeds [review] tax throughout the whole process of enterprise financial management, financial management of each link are accompanied by the shadow of tax Periodical articles are classified into periodicals library, Wang Shuping (Ningxia Yinchuan first wastewater treatment plant) Abstract: Tax runs through the whole process of enterprise financial management, and every link of financial management is accompanied by the shadow of tax revenue. In the western countries with relatively perfect market mechanism, tax planning is a common economic phenomenon. In China, tax planning is in the ascendant and has not been paid much attention by the taxpayers and investors. At present, the global economic integration and competition are becoming more and more fierce. It is worthwhile to discuss how to carry out tax planning and achieve the goal of maximizing the value of the enterprise or maximizing the wealth of the shareholders. Key words: tax planning; financial management 0 Introduction Tax planning or tax planning, tax planning, is refers to the enterprise in the tax law permission scope, in pursuit of the maximization of enterprise value or maximize shareholder wealth for the purpose, through to the enterprise production and management, investment and financing activities of the prior planning and arrangements, as far as possible to save tax, in order to obtain a kind of financial management the maximum tax benefits. Tax planning is a kind of financial management activity, and it is also a planning activity. Tax planning scheme selection and planning content arrangement should be carried out around the goal of enterprises financial management, tax planning should be integrated into all aspects o