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现代企业制度下,企业的财务管理和企业的税收筹划都可以看作是企业价值管理的组成部分。税收筹划能够促使企业合理安排经营管理活动,特别是财务管理活动,促进资源合理有效配置,最终实现企业价值最大化目标。鉴于此,笔者认为企业的税收筹划活动必须服务于财务管理活动,为实现企业财务管理目标服务。本文首先从税收筹划的概念入手,认真分析了税收筹划对企业现代财务管理的重要意义,并从石化企业财务管理的实际出发,就石化企业如何进行税收筹划问题进行了探讨。
Under the modern enterprise system, the financial management of enterprises and the tax planning of enterprises can all be regarded as an integral part of enterprise value management. Tax planning can encourage enterprises to reasonably arrange business management activities, especially financial management activities, promote rational and effective allocation of resources, and ultimately realize the goal of maximizing the value of the enterprise. In view of this, I believe that corporate tax planning activities must serve the financial management activities, in order to achieve the goal of corporate financial management services. This article begins with the concept of tax planning, carefully analyzes the significance of tax planning to the modern financial management of the enterprise, and discusses how to carry out the tax planning for petrochemical enterprises from the reality of the financial management of the petrochemical enterprises.