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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Application of Tax Planning in Enterprise Financial Management

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DOI: 10.25236/etmhs.2019.261


Guohui Yang, Mengde Xu

Corresponding Author

Guohui Yang


Tax planning is an enterprise's behavior to reduce tax burden in a reasonable, scientific and effective way according to its own actual situation within the scope of law. Tax planning can help enterprises reduce operating costs, improve the profit margin of enterprises, thereby improving the comprehensive competitiveness of enterprises. In the actual tax planning process, it involves the whole process of enterprise management. Although tax planning may lead to a decline in national revenue, it can provide a sustained impetus for the country's economic prosperity, improve the resilience of enterprises in the market environment, enable enterprises to operate stably, and promote the continuous development of the national economy. The paper is based on the analysis of the connotation and characteristics of tax planning. Specific tax planning measures are proposed from the aspects of fundraising activities, business activities and profit distribution activities.


Enterprise Management, Financial Management, Tax Planning