在经济发展的过程中,企业要适应市场经济的发展,就必须改革会计制度。当前我国的税法税制已经逐渐完善,纳税成为了企业经营决策中的一个关键问题。作为税收的主要来源,企业应该认识到自己的社会责任,恪尽纳税义务。然而为了减小现金支出的压力,企业还是希望能够减少税负,最大化企业的经济利益。本文阐述了企业进行税收筹划的目的和税收筹划在企业管理中的主要目的和应用,供有关人员参考。 In the process of economic development, enterprises must adapt to the development of market economy, we must reform the accounting system. At present, China’s taxation tax system has been gradually perfected, and tax payment has become a key issue in the business decision-making. As the main source of tax revenue, enterprises should recognize their own social responsibilities and fulfill their tax obligations. However, in order to reduce the pressure on cash expenditures, enterprises still hope to reduce the tax burden and maximize the economic benefits of the enterprises. This article elaborates the purpose of tax planning and the main purpose and application of tax planning in business management for the reference of relevant personnel.