在现代企业制度下,税收与企业财务管理的关系显得越来越紧密,税收已经成为企业财务管理的重要组成部分,企业把税收筹划作为实现企业价值最大化的有效途径。本文从企业的角度出发,研究了税收筹划在技术开发费、工程承包、销售环节、内部核算这四个方面的应用。研究表明:通过税收筹划的手段能够使企业税收负担最小化,降低成本,增加经济效益,是企业增强竞争力的有效方法。 Under the modern enterprise system, the relationship between tax revenue and corporate financial management is becoming more and more close. Tax revenue has become an important part of corporate financial management. Tax planning is an effective way to maximize corporate value. This article from the enterprise point of view, studied the tax planning in technology development costs, project contracting, sales, internal accounting of these four applications. The research shows that it is an effective way for enterprises to enhance their competitiveness by means of tax planning that can minimize the tax burden on enterprises, reduce costs and increase economic benefits.