纳税筹划可以促使企业合理安排其经营管理活动,特别是财务管理活动,促进资源的有效配置,实现企业价值最大化或股东价值最大化的目标。企业的财务管理和企业的纳税筹划活动都可以看作是企业价值管理的组成部分,其结合模式因企业形式及企业目标而不同,纳税筹划活动必须置于企业价值链管理这个大环境下,服从整个财务管理活动的安排,为实现企业财务管理目标服务。 Tax planning can encourage enterprises to reasonably arrange their management activities, especially financial management activities, and promote the effective allocation of resources to achieve the maximization of corporate value or maximize shareholder value. Corporate financial management and corporate tax planning activities can be seen as an integral part of the enterprise value management, the combination of the model due to the different forms of business and corporate goals, tax planning activities must be placed in the context of enterprise value chain management, obey The entire financial management activities arrangements, in order to achieve the goal of corporate financial management services.