中文摘要随着市场经济的进展，企业的竞争日趋激烈，尤其是在加入 WTO 以后，在这种状况尤为显著。现代企业财务管理的目标是企业取得价值最大化。税收负担是企业的一项必要支出，这项支出的大小直接影响企业的利润，而不同的税务筹划方案都能得到不同程度的减轻企业税负支出的效果，使企业得到尽可能多的利益。所以，税务筹划是现代企业财务管理中的一项重要内容，这对企业实现财务管理和理财目标具有十分重要的意义。但是不同的企业组织形式、不同的投资规模，有不同的税收待遇；不同的投资方式和不同的投资地区、投资产业等形成不同的投资结构，也会有不同的税收优惠，进而带来不同的税前和税后收益。所以企业必须进行投资的税务筹划，以实现税后收益最大化。关 键 词：税收筹划，财务管理，纳税，投资AbstractAs the development of the market economy, the competition of enterprises’ is becoming intensively day by day. After entering the WTO, this kind of condition is particularly remarkable. The goal of the modern enterprise financial control is to obtain the maximum value. The tax revenue is an essential disbursement of an enterprise. The proportion of the disbursement directly influences the enterprises’ profit. However, different tax plans are able to reduce the enterprises’ tax burden in varying degree, enabling the enterprises to obtain the largest profit.Therefore, the tax plan and preparation is an important content of modern enterprise financial control. In regard to the achievement of the enterprises’ financial control and management is extremely significant. However, different forms of enterprises’ organization and different investment scale have different tax revenue treatment; different ways of investment, investment areas, and different investment industry form different investment structure, as well as the different tax revenue preferential benefit, and then brings different income before and after tax.Therefore the enterprise must carry...
