How can companies in the tax law under the conditions of license to achieve the minimum tax or the most appropriate, the financial management of enterprises is an important aspect, tax planning is one of the effective ways to achieve this purpose. The tax planning of enterprise financial management become the indispensable important content. This paper introduces in detail the tax planning in enterprise financing, investment, business activities and profit distribution, the financial management activities of the specific application. In a variety of major financial activity, the abandoned the specific categories of taxes and the specific business operations for the specific plan, abandon numerous brief, according to the financial management of the four major activity in the choroid, choose its weight, pay attention to the combination of theory and practice, elaborated with financial management activity of the combination of a variety of specific planning method, in the actual financial management has certain exploration significance. This paper is divided into three parts: firstly, the theory of tax planning. Secondly combine the financial activities in the four main aspects, discusses the tax planning in financing activities, investment activities, business activities and profit distribution in specific applications. Finally discusses enterprise financial management under the use of tax planning should pay attention to the problem, to making full use of tax policy, to reduce the cost of taxpayers, to maximize the value of enterprises for the purpose.
Abstract: How can business license tax under the conditions of the lowest tax burden or the most appropriate, the enterprise is an important aspect of financial management, tax planning is an effective way to achieve this goal. Financial management, tax planning become an indispensable and important content. This paper introduces the tax planning in corporate finance, investment, profit distribution and other business activities and financial management activities in the specific application. Among the major financial activities, the paper abandoned the specific taxes for specific operations and specific business plan introduced, abandoned complex on Jane, according to the context of the financial management of the four activities, choose its severity, focusing on the combination of theory and practice to explain the and financial management activities of planning a combination of specific methods of financial management in the actual use of certain exploration significance. This paper is divided into three parts: the first discusses the theoretical overview of tax planning. Second, with the financial activities of the four main areas, discussed tax planning in the financing activities, investment activities, business activities and the distribution of profits in the specific application. Finally, under the discussion of the use of corporate financial management should pay attention to tax planning issues, to make full and good tax policy, and ultimately to reduce the taxpayer's tax costs and achieve the purpose of maximizing enterprise value.