Research On The Applied Problems Of The Tax Planning In The Financial Management Of The Enterprise

The tax planning fundamental research has been very thorough in the west. And the application is also very common, but as a result of the historical reason, our country is still at the start stage.Along with the market economy system's establishment and consummation in our country,as well as China joining in WTO,As an important way to save the cost as the enterprise and enhance competitive ability, it will obtain the unprecedented development in our country .More and more enterprises will realize its vital role in financing,investment,management and divided distribution. But because the tax planning is a new emerging thing in our country, the enterprise finance personnel generally lacks the essential theory knowledge and the tax planning has not been certainly brought to the enough attention in the financial practice.This article studies as a financial activity the tax planning how to apply in the financial management.After summarizing the domestic and foreign experts'implication,con -cept,definition understanding of the tax planning, this article limits the definition of the tax planning Scientifically.Then it elaborates the characteristic,the forms ,the types and the difference with steals evading paying taxes; And then proposes the tax planning is the important constituent of the enterprise financial management.Its goal is to reduce the enterprise's tax burden overall and realize the maximization of the enterprise value,This article has analyzed the relation between the tax planning and the financial management's environment, the goal, the function and the content. This article discusses the possibility of realizing the tax planning in the financial management from the difference of the tax system,the consummation of tax law and the internationalization of the market economy. After that this article discusses the application of the tax planning in financing,investment,management and divided distribution in the enterprise and the problems which should pay attention to in the process of fmancing.Thus it provides the substantive instruction to the tax planning in the financial management.Finally this article forecasts the future of the application of the tax planning in modern enterprise.