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税务筹划与企业财务管理是相辅相成并且是互动的,随着企业财务管理目标的不断发展变化,税务筹划工作也在不断的发展变化,企业的财务管理目标从利润最大化到企业价值最大化,税务筹划也在随之进行相应的调整,以实现企业整体财务目标。本文结合了财务管理目标讨论了税务筹划的目的,以及不同财务管理目标下税务筹划应注意的问题。
Tax Planning and Enterprise Financial Management are complementary and interactive. With the constant development and change of corporate financial management objectives, the tax planning work is also constantly evolving. The financial management objectives of the enterprise range from profit maximization to maximization of corporate value. Taxation Planning is also followed by the corresponding adjustments in order to achieve the overall financial goals of enterprises. In this paper, we discuss the purpose of tax planning in combination with the goal of financial management and the issues to be noticed in the tax planning under the different goals of financial management.