企业在在市场经济条件下,对财务决策进行的时候必须要考虑税收对其生产经营产生的影响,并且财务决策管理目标和税收筹划目标是基本一致的,两者都是为了使企业的价值实现最大化。本文分析了税收筹划对企业的生产经营决策、利润分配方案确定、投资决策和筹资决策等一系列财务决策活动中的具体应用。 Under the conditions of a market economy, an enterprise must consider the impact of taxation on its production and operation when making financial decisions. And the goals of financial decision-making management and tax planning are basically the same, both of which aim to realize the value of the enterprise maximize. This paper analyzes the specific application of tax planning in a series of financial decision-making activities such as the decision-making of production and operation, the determination of profit distribution, investment decisions and financing decisions.