随着营改增重大税制改革在全国范围内的推进,税务筹划逐渐引起企业的重视。有效的税务筹划不仅可以降低企业经营的税负成本,而且可以有效识别企业持续发展过程中的税务风险,提升企业的财务管理质量。因此,税务筹划在企业财务管理中的重要性不言而喻。但就目前企业管理实践与理论研究而言,税务筹划的作用及其在企业财务管理中的具体应用仍不明晰。为此,本文基于对税务筹划的原则、内涵等基础性阐释,着重分析当下税务筹划在企业财务管理中的具体应用,并提出具体的实施与完善策略。期望本文的结论对企业提升税务筹划在财务管理中的应用水平有所启示。 With the reform and increase of major tax system in the nationwide promotion, tax planning has gradually attracted the attention of enterprises. Effective tax planning can not only reduce the tax burden of business operations, but also effectively identify the tax risks in the sustainable development of enterprises and improve the quality of financial management. Therefore, the importance of tax planning in corporate financial management is self-evident. However, the current practice of corporate management and theoretical research, the role of tax planning and its specific application in the financial management of enterprises is still not clear. Therefore, based on the principle and connotation of tax planning, this paper focuses on the specific application of tax planning in enterprise financial management and puts forward specific implementation and improvement strategies. It is hoped that the conclusion of this article will give some enlightenment to enterprises in improving the application of tax planning in financial management.