税务筹划与企业财务管理.docxVIP

税务筹划与企业财务管理的问题研究 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，纳税已成为一项重耍成本支出。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。本文不仅论述了税务筹划与财 务管理的清晰概念以及特征与原则，还对税务筹划在财务管理的可行性与重要性进行有效 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：税务筹划；财务管理；问题研究 Tax planning and financial management problem researchABSTRACT With the Integration of the world economy, global competition is becoming increasingly fierce, especial 1y after our country joins WTO, situation is particularly prom inent. Under the market economy condi tion, the enterprise as an independent operation, independent economic enLily, to participate in market compeli tion，its ultimate goal is the pursui t of maximizin￡ their own interests and the maximization of enterprise valtie. Wi th the increasing enterprise tax i terns, tax has become an importsnt cost. Corporate tax planning is helpful to maximize thei r 门nancial 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 tax plarming and financial management concept and the characteristics and principles of clear, al so on the tax pla nning in the financial management of the feasibi1i ty and importanee for effective analysis, discovers our country enterprise in the use of tax planning problems and aimed at these questions to propose the corresponding countermeasure. Key words： Tax plarmi昭；Financial management； Problem research TOC \o 1-5 \h \z \o Current Document 1财务管理的目的 1 \o Current Document 2税务筹划的相关界定 1 \o Current Document 1税务筹划的概念 1 \o Current Document 2.2税务筹划的由来 1 \o Current Document 2.3税务筹划的特点 2 \o Current Document 2.4税务筹划应遵循的几个原则 2 3税务筹划与管理的可行性分析与其对财务管理的重要性 3 \o Current Document 1我国现代企业中实现税务筹划管理的可行性分析 3 \o Current Document 3.2我国企业进行税务筹划对企业财务管理的重要性 4 \o Current Document 4我国企业税务筹划现状及问题分析 4 \o Current Document 1我国税务筹划的现状 4 \o Current Document 4.2税务筹划在企业财务管理应用中的问题 5 \