纳税筹划在现代企业财务管理中的应用

目 录

一、纳税管理筹划··········································3

（一）纳税管理概述·········································3

（二）纳税筹划概述·········································3

（三）纳税筹划的原则·······································3

（四）纳税筹划的方法······································3

1.减少应纳税额············································3

2.递延纳税···············································3

二、纳税筹划在企业财务管理中的应用·························3

(一)筹资过程中的税收筹划··································3

1.纳税筹划与资本结构······································3

2.筹资方式的选择··········································4

3.租赁方式的选择··········································4

(二)投资过程中的税收筹划································4

1.投资地和投资行业的选择··································4

2.组建形式和注册资本的选择································4

3.投资方式的选择··········································4

(三)经营过程中的纳税筹划··································4

1.固定资产折旧方法的选择··································4

2.存货计价方法的选择······································4

3.收入结算方式的选择······································4

4.费用列支的选择··································5

(四)利润分配中的税收筹划································5

1.税前利润分配···········································5

2.税后利润分配···········································5

(五)资产重组中的纳税筹划··································51.企业合并···············································5

2.企业分立···············································5

3.企业清算···············································5

三、纳税筹划对企业财务管理的影响··························5

（一）财务管理环境对企业税收筹划的影响·····················5

（二）税收筹划与企业财务管理目标之间的关系·················5

（三）税收筹划与企业财务管理内容之间的关系·················6

四、现代企业纳税筹划的必要性·······························6

五、加强完善企业纳税筹划的建议····························6

摘要：

在现代市场经济条件下，纳税筹划作为现代企业财务管理活动中重要内容和组成部分，纳税筹划在现代企业财务管理中的运用能够有效提高企业财务管理水平，促进企业财务管理目标的实现。文章围绕企业税收筹划以及财务管理，分析了企业税收筹划的相关内容，并结合企业所得税重点该从企业筹资、投资、利润分配等角度分析了纳税筹划对财务管理的影响，最后提出了企业纳税筹划存在的问题以及解决对策。

关键词：纳税筹划　现代企业　财务管理