预算管理是企业按照既定的战略目标,层层分解、下达于企业内部各个经济单位,以一系列的预算、控制、协调、考核和评价为内容,建立的一套科学、完整的内部控制管理系统。企业的纳税筹划本身不单纯是一种财务行为,还是一种高层次的理财活动,它贯穿于企业财务管理的各个环节。因此,在企业预算管理中进行相应纳税筹划,能更好提升企业的财务管理水平。预算管理作为企业纳税筹划的基础,更好得为纳税筹划提供了业 Budget management is a set of scientific and complete internal control management system established by a series of budget, control, coordination, assessment and appraisal according to established strategic objectives, layers of decomposition, and release in various economic units within the enterprise. . Corporate tax planning itself is not simply a financial act, or a high level of financial management activities, which runs through all aspects of corporate financial management. Therefore, the enterprise budget management in the corresponding tax planning, can better enhance the financial management of enterprises. Budget management as a corporate tax planning, better prepared for tax planning industry