摘要：21世纪，尤其是我国加入WTO以来，我国参与国际化竞争的步伐加快，税收筹划问题作为进行理性财务管理的重要组成部分，不管是理论还是实践在我国方兴未艾，并且与发达国家有较大差距，而围绕企业财务管理的税收筹划问题更有许多亟待解决。其中，人才的匮乏、素质的低下、财务制度的不完善等等问题都是企业财务管理当中的重点。税收筹划的目的是在服从并服务于企业财务管理目的的情况下，使得企业财富价值最大化，虽然不一定能使税负最轻，但要使企业税后收益最大化。本文将通过立足于房地产企业——元方地产的财务报表当中税收的问题来探讨企业财务管理中的税收筹划，并找到行之有效的方法。
关键词： 税务筹划 房地产企业 企业所得税
Abstract:In twenty-first Century, especially since China entry into WTO, China’s participation in the international competition speed up the pace. The tax planning as an important part of rational financial management, whether in theory or practice is just unfolding in our country, and there is a big gap between china and developed countries. The financial management of enterprise tax planning tax planning has many problems to be solved urgently. Among them, the lack of talent， quality is low, the financial system is not perfect and so on are the focus of enterprise financial management. The goal of tax planning is to obey serve the enterprise financial management objective circumstance, making the enterprise value maximization, though not necessarily the lightest tax burden, but to enable enterprise to maximize after tax income. The problem of tax based on real estate enterprise, Yuan Fang Real Estate financial statements of tax planning is in financial management of enterprise, and find the effective method.
Key word: tax planning estate business income taxes
