税收筹划与财务管理.docxVIP

PGE \* MERGEFORMT PGE \* MERGEFORMT 1 税收筹划与财务治理 bstrct: Tx plnning refers to tht the txpyer mke the resonble plnning nd rrngements for operting, investing, finncil plnning nd other ctivities in the permission scope of the tx lw, nd in the premise of not interfere with the norml opertion, obtin the pre-tx interests of Tx-sving, in order to chieve the gol of mximizing fter-tx profit. Key words: tx;plnning;finncil mngement  XX:F275 XX:XX:1006-4311(20XX)29-0041-02  0引言  税收筹划是指纳税人在税法许可的范围内通过对经营、投资、理财等活动的合理筹划和安排,在保证正常经营的前提下,尽可能地取得“节税”的税前利益,从而实现税后的利益最大化。  税收筹划是企业财务治理学的一个重