Financial Management Based On Corporate Tax Planning

Affected by the planned economy and the traditional thinking, tax planning in China has neither been widespread concern, one-sided understanding of tax planning ideas, making it with tax evasion, tax evasion confused that it is not conducive to national tax policy, these are restricting the introduction and development of tax planning. Until the 1990 s, before becoming tax planning into our field of vision, "China Tax News" column of tax planning, from a legal perspective, to dispel the concerns, which provided the conditions for the development of our tax planning. Especially the tax reform deepening, increasing international dealings, tax planning to usher in rapid development period.With the rapid development of China's economy continues to strengthen economic ties, the increase in the daily activities of the enterprise, the enterprise plays an active role in promoting national economic development, improving people's lives. At the same time continue to create business value of social wealth, but also actively strengthen individuals, and strive to achieve maximum economic benefits. Effective management of corporate finance activities is becoming an important part of the growth of the enterprise itself. Tax planning is an important planning tool directly affect the interests of the taxpayer's business more and more attention and use, has become an important part of corporate financial management.Tax planning, corporate financial management activities as an important element refers to the taxpayer in compliance with the tax laws and regulations of the premise, through the organizational structure, production management, financial management and other economic business planning and tax-related matters prior arrangement in order to achieve a reasonable reduce the tax burden for the purpose of a technical means and behavior. Corporate tax planning is different from tax avoidance, tax evasion and tax evasion, it is enterprise financial management objectives and adapt an effective means of achieving wealth maximization, has become an important method of their own effective financial management activities.From the Tax Planning Concepts, discusses tax planning objectives, define the scope of subordinate tax planning, and tax planning conducted by the principle of effectiveness, and then come to the relationship between the movement of funds around the behavior of tax planning and financial management, which will tax planning this item as an important corporate financial management activities of a technical means and behavior, and to explore the role and application of tax planning in financial management. Then analyzes the status quo of China's development tax planning and the reason there is a problem, which effectively put forward reasonable proposals. Tax planning, corporate financial management activities has become an integral part of a corporate taxpayer should pay more attention will also manage corporate tax planning, tax planning will be incorporated into the company's financial management, tax planning face in corporate financial management in an important position, so positive and effective use to achieve business goals.