税收筹划在企业财务管理中的应用————基于

税收筹划在企业财务管理中的应用
————基于实例分析
 
摘要：企业税收筹划并不是1个新生事物，在西方国家己走过了近百年的发展历程，不仅为政府所认可，而且在会计主体中的应用已10分普遍。而在我国，还仅处于研究和推行阶段。随着我国社会主义市场经济体制的不断完善及买方市场的形成,市场竞争日益激烈，税务筹划在企业财务管理中的作用亦日益凸现。基于本人的实习经验及课堂所学知识，本文将从税收筹划的概念及其产生环境谈起，对其特点和基本原理进行总结。然后文章将铺以重墨，以增值税、消费税、营业税和企业所得税4个税种为主轴，通过实例对税收筹划在财务管理中的应用进行论述。在文章的末尾，将对税收筹划的时效性、合法性、经济性等几个实际操作中所要注意的问题加以分析，以保证文章的科学性和完整性。
关键词：税收筹划  财务管理  方法  分析

Tax planning applied in financial management
                                               ------------based on case anlaysis
 
Abstract: Tax planning is not a new things that it has a history of nearly one hundred years in western countries, it not only recognized by government, but also applied generally in the accounting subjects. But in our country. It only stay at studding and pursuing stage. As constant perfection of the socialist market economy system. forming of the buyer’s market and fierce market competition day by day, the role of tax planning show especially day by day. on the basis of practice experience and knowledge that I studied from class, this article talks the concept and producing environment of the tax revenue, furthermore, summarize its characteristics and basic principle . Then article describ the value-added tax , consumption tax , business tax , corporate income tax for the main shaft 4 tax categories, the concept prepared to the tax revenue through the instance and application in the financial administration are described . End in article, question should pay attention toed analyse to presuoption , legitimacy , economy that tax revenue prepare several practical operation, so as to ensure the science and integrality of the article. 

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