税收筹划是纳税人在不违反税法及相关法规的前提下,通过对筹资、投资、经营等事项的事先安排和策划,对多种纳税方案优化选择,以节约税收成本,实现企业价值最大化的行为。本文就企业财务管理中的筹资、投资和经营中的所得税税收筹划进行了分析。 Tax planning is the taxpayer on the premise of not violating the tax law and relevant laws and regulations, through the prior arrangement and planning of financing, investment, business and other matters, to optimize the choice of a variety of tax plans to save tax costs and achieve the maximization of corporate value behavior. This paper analyzes the income tax planning in the financing, investment and management of enterprise financial management.