税收是企业一项必不可少的费用,它作为现代企业财务管理的重要经济环境因素和财务决策变量,对完善企业财务管理制度和实现企业财务管理目标至关重要,而通过税收筹划能使企业税负减轻、税后利润最大化、整体利益得到提高。因此,研究税收筹划对企业提高财务管理水平,完善财 Taxation is an indispensable expense of an enterprise. As an important economic environment factor and a financial decision-making variable of modern enterprise financial management, it is crucial to perfect the enterprise financial management system and achieve the goal of enterprise financial management. Tax planning can make the enterprise Reduce the tax burden, maximize after-tax profits and enhance the overall interests. Therefore, the study of tax planning for enterprises to improve financial management, improve the financial