一、税收筹划在财务管理中的应用1.通过延期纳税,实现财务利益。资金的时间价值是财务管理中必须考虑的重要因素,而延期纳税直接体现了资金的时间价值。假定不考虑通货膨胀的因素,企业的经营环境未发生较大变化,在较长的一段经营时期内交纳的税款总额不变,只是由于适用会计政策 I. Application of tax planning in financial management 1. Through deferred taxation, financial benefits are realized. The time value of money is an important factor that must be considered in financial management, and deferred taxation directly reflects the time value of money. Assume that without considering inflation factors, the business environment of the company has not undergone major changes, and the total amount of taxes paid during a relatively long period of operation has remained unchanged, only due to the application of accounting policies.