经济的发展、社会的进步促进着企业管理及各方面的发展。在企业运营管理中,财务管理是一项重要工作,并与资金运营的税收筹划有着相互影响的紧密关系,对企业的经营和发展起着重要的作用。对企业运行资金进行合理的筹划,以企业资金利益为主,尽可能的在合法的情况下减少所缴税款,这样对企业的财务管理和理财目标的实现,有非常现实的意义。本文从企业税收筹划的概念入手,对其原则及决策应用做了探讨,以期强化企业税收筹划的合理性,促进企业财务管理和理财目标的实现,提高企业经济效益。 Economic development, social progress promote business management and all aspects of development. In the operation and management of enterprises, financial management is an important task and has an interactive and close relationship with the tax planning of capital operation, which plays an important role in the operation and development of enterprises. It is very realistic to make reasonable planning for the operating funds of a company to focus on the capital funds of the enterprise and to reduce the amount of tax paid as much as possible under the lawful circumstances so as to realize the financial management and financial management goals of the enterprise. This article starts with the concept of corporate tax planning and discusses its principles and application of decision making in order to strengthen the rationality of enterprise tax planning, promote the realization of corporate financial management and financial management goals, and enhance the economic benefits of enterprises.