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目前随着我国经济发展模式改革进入新阶段,我国企业的发展也面临更加复杂多变的环境,企业的良好的发展显得更加重要,这也对企业的“心脏”财务管理的水平提出了更高要求,尤其是在税收筹划这一涉及资金使用的环节上。众所周知企业资金流的管理效度直接关系到该单位长久发展的根基,与此同时税收的规范性和执行程度与单位财务管理水平乃至经济效益的提高是显著正相关的。因此,本文将以企业的税收筹划为研究对象,以其在财务管理中的实践应用相关方面为研究基准,阐述新经济环境下税收筹划和财务管理的关系,在此基础上总结剖析当前企业税收筹划在财务管理中贯彻应用的现状和侧重点、涉及面,剖析并且指明其内在相互作用机制关系,并且有针对性的简要的总结一下更好实施的策略和路径。以期提高企业税收筹划管理的水准,进而提高整个企业的财务管理水平,促进企业基业长青。
At present, with the reform of China’s economic development mode entering a new stage, the development of Chinese enterprises is also faced with a more complex and volatile environment. The good development of enterprises is even more important. This also puts forward the level of “financial management” of enterprises Higher requirements, especially in tax planning related to the use of funds. It is well-known that the management efficiency of the enterprise’s capital flow is directly related to the long-term development of the unit. At the same time, the standardization and implementation of taxation are significantly and positively related to the improvement of the financial management level and even economic benefits of the unit. Therefore, this article will take the enterprise tax planning as the research object, with its practical application in the financial management as the research basis, expounds the relationship between tax planning and financial management under the new economic environment, and then summarizes the current corporate tax revenue To plan and implement the current situation and emphasis in the financial management, involve the surface, analyze and indicate the relationship between the intrinsic mechanism of interaction, and summarize the strategies and paths for better implementation in a targeted and brief manner. With a view to raising the level of corporate tax planning and management, and thus improve the financial management of the entire enterprise to promote business continuity.