【正文】
納稅人在法律規(guī)定的許可范圍內(nèi),通過對(duì)經(jīng)營(yíng)、投資、理財(cái)活動(dòng)事先進(jìn)行籌劃和安排,盡可能地節(jié)約稅收的活動(dòng)。稅收籌劃在企業(yè)財(cái)務(wù)管理中的運(yùn)用能夠有效提高企業(yè)財(cái)務(wù)管理水平,促進(jìn)企業(yè)財(cái)務(wù)管理目標(biāo)的實(shí)現(xiàn)?!娟P(guān)鍵詞】稅務(wù)籌劃;財(cái)務(wù)管理;籌資活動(dòng);投資活動(dòng);經(jīng)營(yíng)活動(dòng);利潤(rùn)分配The Application of Tax Planning in Enterprise’s Financial ManagementAbstract: Tax planning is refers to the taxpayer in the legal permission scope, through to manages, the investment, managing finances to carry on the preparation and the arrangement beforehand, saves the tax money as far as possible. Tax planning used in financial management can raise the business finance management level effectively and promotion business finance management goal realization. This paper first tells us the need to use tax planning, then talks about the methods to use tax planning in the financial management. Separately from the investment activity, fund raising, the operative activity and the appropriation of profit moved 4 various aspects to discuss the methods. At last the paper tells us the problems we should pay attention to when use Tax planning in financial management. Key words: Tax Planning Financial management Fund raising Investment activity Operative activity Appropriation of profit目 錄摘 要………………………………………………………………………………………ⅰAbstract………………………………………………………………………………………ⅱ引 言………………………………………………………………………………………1一、稅收籌劃在企業(yè)財(cái)務(wù)管理中運(yùn)用的必要性……………………………………………1(一)稅收籌劃能夠促進(jìn)企業(yè)財(cái)務(wù)管理水平的提高………………………………………1(二)稅收籌劃有助于企業(yè)財(cái)務(wù)管理目標(biāo)的實(shí)現(xiàn)…………………………………………1(三)稅收籌劃是企業(yè)財(cái)務(wù)決策的需要……………………………………………………2(四)企業(yè)向海外市場(chǎng)擴(kuò)張需要稅收籌劃…………………………………………………2二、稅收籌劃在企業(yè)財(cái)務(wù)管理中的運(yùn)用……………………………………………………2(一)籌資活動(dòng)中的稅收籌劃………………………………………………………………2(二)投資活動(dòng)中的稅收籌劃………………………………………………………………4(三)經(jīng)營(yíng)活動(dòng)中的稅收籌劃………………………………………………………………5(四)利潤(rùn)分配中的稅收籌劃………………………………………………………………7三、稅收籌劃在企業(yè)財(cái)務(wù)管理中運(yùn)用應(yīng)注意的問題………………………………………8(一)稅收籌劃應(yīng)從總體上系統(tǒng)地進(jìn)行考慮并不是刻意追求最低稅負(fù)…………………8(二)不要做違反國家政策導(dǎo)向的籌劃鉆國家稅法的空子………………………………8(三)密切關(guān)注稅法變動(dòng)有爭(zhēng)議問題多與稅務(wù)機(jī)關(guān)溝通…………………………………8(四)稅收籌劃必須遵循成本效益原則……………………………………………………8(五)稅收籌劃應(yīng)注意風(fēng)險(xiǎn)的防范…………………………………………………………9參考文獻(xiàn)………………………………………………………………………………………9致 謝………………………………………………………………………………………1111引言中國關(guān)于稅收的歷史悠久,最早可追溯到夏朝,但是關(guān)于稅收籌劃的研究卻發(fā)展較遲。如今,隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展、稅收制度完善和財(cái)務(wù)管理水平的提高,企業(yè)對(duì)稅收籌劃的欲望非常強(qiáng)烈。稅收籌劃是納稅人在法律規(guī)定