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最近几年以来,伴随中国社会主义市场经济发展日益成熟与完善,广大企业成为市场经济发展中最重要的参与者,其生产经营的根本目标是为了获得最大化的利益。而企业提高收益的一个行之有效的手段就是在税收上实现合理统筹。因此,企业在管理过程中如何实现税收的合理筹划就显得至关重要,本文对此进行了分析与讨论,旨在找出进一步提高企业经济效益的有效方法与途径。
In recent years, along with the increasingly mature and perfect socialist market economy in China, the vast majority of enterprises have become the most important players in the development of market economy. The fundamental goal of their production and operation is to maximize their benefits. An effective means of raising profits for enterprises is to achieve a reasonable tax co-ordination. Therefore, how to realize reasonable tax planning in the management process is of crucial importance. This article analyzes and discusses this issue, aiming to find out effective ways and means to further improve the economic efficiency of enterprises.