民营企业财务管理中纳税筹划的探讨

纳税筹划是民营企业财务管理的重要组成部分,并受到日益广泛的关注.特别是中国加入WTO后,民营企业直接融入了全球市场的竞争,追求税收成本的最小化、实现自身价值的最大化以提高竞争能力就成为必然之举.文章试就民营企业财务管理角度,以纳税筹划的意义为出发点,从开展纳税筹划的可行性、基本思路和方法以及确保纳税筹划成功的条件等几个方面对纳税筹划进行了探讨.

Study on Tax Planning of Financial Administration for Private Enterprises

Tax planning is an important part of business activities like financial administration for private enterprises, and obtain more and more extensive concerns recently. Especially after China joins WTO, private enterprises directly compete with the global marketing, thus it has become an inevitable issue that they pursue the minimization in tax revenue cost and the maximization of their own profits to raise their competitive power. From the angle of the financial administration of private enterprises, starting with the meaning of tax planning, the paper intends to analyze tax planning such as tax planning feasibility, basic ideas and methods, and conditions that ensure tax planning successful, etc.