企业作为市场经济的主体,其财务管理的总目标是实现企业价值的最大化,税收是将企业的收益在企业与政府之间的分配过程。纳税会导致企业的经济利益流出,怎样进行合理的税收筹划对企业财务管理目标的实现具有直接影响。税收筹划是指纳税人在法定的范围内,对多种纳税方案进行合理科学的规划和选择,减轻企业本身税负的一种财务管理活 As the main body of market economy, the overall goal of financial management is to realize the maximization of enterprise value. Taxation is the distribution of the return of the enterprise between the enterprise and the government. Taxation will lead to the outflow of economic interests of enterprises, how to conduct a reasonable tax planning has a direct impact on the realization of the goal of financial management. Tax planning refers to the taxpayers within the statutory scope of a variety of tax planning reasonable and scientific planning and selection, to reduce the tax burden of a financial management of living