企业纳税管理的目标是规范企业纳税行为、合理降低税收支出、有效防范纳税风险。投资、筹资、运营和分配等活动是企业财务管理的主要内容,这些活动的决策过程无不涉及纳税问题。但纳税管理的各环节中,纳税筹划尤为重要,“凡事预则立,不预则废”。有效的税收筹划可以提高企业的现金管理水平,有助于企业财务管理目标的实现。 The goal of corporate tax management is to standardize corporate tax behavior, reduce tax expenditures reasonably, and effectively prevent tax risk. Investment, financing, operations and distribution activities are the main contents of the financial management of enterprises. The decision-making process of these activities involves tax payment. However, all aspects of tax management, tax planning is particularly important, “Everything pre-set legislation, not pre-waste ”. Effective tax planning can improve the level of corporate cash management and help the realization of corporate financial management objectives.