浅析企业税收筹划及其应用

税收筹划作为企业财务管理中不可或缺的重要内容,以＂在遵循税法的前提下,最大程度的降低税收成本,实现税后利润最大化＂为目标的税收筹划越来越受到企业的重视与关注。企业应当学会在法律允许的范围内或者在不违反税法规定的前提下合理规划、减轻税负,从而实现企业财富最大化。文章分析了企业税收筹划的特点,并探讨了企业税收筹划在筹资、投资、生产经营和利润分配四个环节的具体应用。

An Analysis on the Enterprise Tax Planning and Application

As the indispensable contents in enterprise financial management, tax planning which gets more and more enterprise attention and concern takes the goal of ＂complying with tax law under the premise of lowering taxes to the greatest degree and realizing after-tax profit maximization＂. During the extent permitted by law or non-violated the tax law, enterprises should learn to plan rationally and reduce the tax burden in order to achieve corporate wealth maximization. This paper analyzes the characteristics of enterprise tax planning and explores the four specific application areas of enterprise tax planning in the financing, investment, production operation and distribution of profits.