547-企业财务管理实施税收筹划的可行性分析.doc

企业财务管理实施税收筹划的可行性分析 摘 要 企业税收筹划并不是一个新生事物，在西方国家己有很长的历史，随着税收筹划在跨国公司和国内大型企业的普遍应用，税收筹划引起了越来越多企业的重视。合理的税收筹划有利于提高企业的财务管理水平，有助于企业财务管理目标的实现。本文首先介绍税收筹划的含义及特点，阐述了税收筹划的目的，并与逃税、避税进行了对比，分析了税收筹划与财务管理之间的关系，并明确了在财务管理中实施税收筹划的可行性。而对于我国大多数企业来说税收筹划已经贯穿于企业筹资、投资、生产经营、利润分配的各个阶段，制定合理的税收策略是促进了企业实现价值最大化的根源。本文探讨了企业财务管理中税收筹划存在的风险，如税收筹划基础不稳、税收政策变化、税收筹划目的不明确。针对这些风险，企业在进行税收筹划时一定要树立风险意识，正确认识税收筹划，认真分析各种可能导致风险的因素，积极采取有效措施，预防和减少风险，避免落入偷税漏税的陷阱；同时贯彻成本效益原则，借助“外脑”，提高税收筹划的成功率，从而实现税收筹划的目的。 关键词：税收筹划，财务管理，风险，效益 Abstract Business tax planning is not a new thing，it has a long history in western countries. With the widespread application of tax planning in multinational companies and domestic large enterprises, tax planning attracts more and more enterprises attention. The reasonable tax planning is helpful to improve the enterprises financial management level and to realize enterprises’ financial management goal. The paper first introduces the meaning and characteristics of tax planning, expounds the tax planning purposes, then also makes contrast to tax evasion and tax avoidance，and analyzes the relationship between tax planning and financial management，makes clear of the feasibility of the implementation of the tax planning in the financial management. For most of our company, business tax planning has been through each stage of the enterprise financing, investment, production management and profit distribution. The establishment of rational tax strategy is the root of promoting the enterprise maximizing the value. The paper explores risks of tax planning in the financial management of enterprises，such as tax planning basis is not stable tax policy changes and the purpose of tax planning is not clear. According to these risks, the enterprises must establish risk awareness when making the tax planning , understand the tax planning correctly，make careful analysis of reasons that result in risk factors. Then taking effective measures to prevent and reduce the risk, to avoid falling into traps of tax evasion. At