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在社会主义市场经济的深入发展进程中,我国铁路运输企业也在不断发展。近年来,越来越多的企业都认识到税务筹划管理体系构建的必要性,并在经营管理过程中着力构建。本文主要研究了铁路企业全面税务筹划管理体系的构建模式,通过投资税、产权重组、企业经营税等诸多方面建立更为稳定的铁路企业财务管理制度,从而为企业减轻税收负担,实现企业在财务运营管理中的战略发展。
In the process of the in-depth development of the socialist market economy, China’s railway transport enterprises are also constantly developing. In recent years, more and more enterprises have realized the necessity of constructing a tax planning and management system and have made great efforts in the process of operation and management. This paper mainly studies the construction mode of comprehensive tax planning and management system for railway enterprises and establishes a more stable financial management system of railway enterprises through various aspects such as investment tax, property rights restructuring, business tax and so on, so as to reduce the tax burden on enterprises and realize the corporate finance Strategic Management in Operations Management.