摘要:随着中国市场经济的发展和完善，税务筹划也逐渐被企业管理者和会计人员所接受并付诸行动。税务筹划对企业增强投资、经营、理财、决策等能力，保护企业的形象声誉，增加企业净收益，实现价值最大化具有非常重要的意义。
本文立足于追求价值最大化的现代企业，主要阐述税务筹划的必要性和可行性，税务筹划在现代企业中的应用，通过综合分析法，归纳总结法，案例分析法就现代企业税务筹划理解不正确、对税务筹划人才的缺乏、会计政策运用不正确等问题加以探讨。
关键词: 税务筹划；节税方法；节税对策
Abstract:With the development and perfection of China's market economy, tax planning is gradually being accepted and put into action by enterprise managers and accounting staff. Tax planning to enhancing investment, business, financial management, decision-making capacity; protecting your business reputation, increasing net income, achieving value maximization has the extremely vital significance.
This article is based on the pursuit of maximization of value of modern enterprises. It expounds the necessity and feasibility of tax planning in modern enterprises. Using comprehensive analysis method, sum method and case analysis, it has a discussion on the tax planning of enterprise-related issues like misunderstanding of tax planning, the lack of talent of the tax planning or some mistakes while using the accounting policy.
Key Words：Tax planning；the way of tax planning；tax policy
税务筹划是一门综合性较强、专业性要求较高的学科与技术行为,是在税法规定范围内,通过对经营、投资、理财等活动的事先筹划和安排,尽可能的获得“节约税务支付”的税务利益,要求筹划人员不仅要具有丰富的执业经验,还要掌握众多的理论知识。要推进税务筹划在我国的发展,政府部门要进一步规范税务法律法规,正确引导宣传税务筹划工作,企业要充分税务筹划在企业生产经营活动中的重要意义,同时政府与税务机关还应注重对税务筹划专业人才的培养和税务代理机构的规范与扶持。
