税务筹划是纳税人的一项基本权利。纳税人应当在不违反税收法律法规的前提下, 适度地进行税务筹划并取得节税收益。
税务筹划，税收杠杆，财务管理一个企业如果没有良好的税收筹划，不能有效地安排税务事项，就谈不上有效的财务管理，也无法达到理想的企业财务目标。对于追求价值最大化的企业来说，如何在税法许可下，实现税负最低或最适宜，也就成为企业税收筹划的重心所在。因此，深入探讨企业税收筹划的理论依据和筹划思想以及税务筹划对企业的影响，就成为迫在眉睫的问题。
关键词：税务筹划，税收杠杆，财务管理
Abstract
Tax planning is a fundamental right of taxpayers. Taxpayers should not violate tax laws and regulations under the premise of an appropriate amount of tax savings for tax planning and obtain benefits. In modern economic conditions, tax revenue as the business environment, financial management, one of the objective, how to pay taxes according to law, and the dynamic use of tax leverage to seek to maximize the economic interests of the enterprise financial management norms and basic starting point. A business without a good tax planning, tax matters can not be effectively arranged, it would not be an effective financial management of enterprises can not achieve the desired financial goals. For the pursuit of value maximization of the enterprise,
How tax laws permit, to achieve the lowest tax burden or the most appropriate and has become the focal point of corporate tax planning. Therefore, in-depth study of the theoretical basis for corporate tax planning ideas and tax preparation and planning the impact of the enterprise, has become pressing issues.
Keywords: tax planning, tax leverage, financial management
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