试论企业财务管理中的税收筹划范文预览.docVIP

试论企业财务管理中的税收筹划 摘 要 随着世界经济一体化的形成,全球竞争日益激烈,特别是在我国加入WTO之后,状况显得尤为突出。市场经济条件下，企业作为一个自主经营、自负盈亏的经济实体，参与市场竞争，其根本目标是追求自身利益最大化或企业价值最大化。随着企业涉税事项的不断增多，纳税已成为一项重要成本支出。企业进行税收筹划有利于最大限度地实现其财务目标，税收筹划已成为现代企业财务管理的一个举足轻重的焦点。本文从税收筹划与财务管理之间的关系入手，对税收筹划在财务管理的可行性与应用进行有效分析，找出我国企业在运用税务筹划存在的一些问题并针对这些问题提出相应的对策。 关键词：税收筹划；财务管理；税收优惠；企业价值；发展对策 On tax planning in financial management of enterprises ABSTRACT With the integration of the world economy, global competition is becoming increasingly fierce, especially after our country joins WTO, situation is particularly prominent. Under the market economy condition, the enterprise as an independent operation, independent economic entity, to participate in market competition, its ultimate goal is the pursuit of maximizing their own interests and the maximization of enterprise value. With the increasing enterprise tax items, tax has become an important cost. Corporate tax planning is helpful to maximize their financial goals, tax planning has become a modern enterprise financial management is one of the focus of play a decisive role. This paper not only discusses the clear concept of tax planning and financial management as well as the relationship between the two, but also on the tax planning for effective analysis in the feasibility and application of the financial management of enterprises in our country, and find out some problems exist in the use of tax planning and aimed at these questions to propose the corresponding countermeasure. KEY WORDS: Tax Planning; Financial management ; feasibility ;Existing problems; financial goals 目　录 前言……………………………………………………………...1 第1章 税收筹划与财务管理的关系 2 1.1 税收筹划的理论概述 2 1.1.1 税收筹划的含义 2 1.1.2 税收筹划的概念辨析 2 1.1.3 税收筹划的意义 3 1.1.4 税收筹划的特点和原则……………………….4 1.2税收筹划对企业财务管理的效用分析……………….5 1.3 税收筹划与企业财务管理之间的关系………………5 1.3.1税收法规是理财环境中的重要组成部分………………..5 1.3.2税收筹划反映了企业与税务机关之间权利与义务的对应关系……………………………………………………………6 第2章 企业财务管理中税收筹划的可行性 7 2.1税收筹划在企业财务管理中的作用…………………7 2.1.1税收筹划有利于企业实现价值最大化……….7 2.1.2 税收筹划有利于提高企业的偿债能力 7 2.1.3 税收筹划可以使企业获得一定数量资金的时间价值