目前大多数企业将重心放在产品开发、企业人事管理和市场营销,对财务管理中的税收筹划作用和意义的认识不够深刻,致使对税收筹划重视不够。本文拟在企业的财务管理过程中对税收筹划的意义、形式、途径以及实施过程的要点进行阐述,并提出自己的见解,希望对现代企业管理有所帮助。 At present, most enterprises will focus on product development, enterprise personnel management and marketing, tax planning in the financial management of the role and significance of understanding is not deep enough, resulting in inadequate attention to tax planning. This article intends to elaborate the meaning, form, route and key point of the tax planning in the process of financial management of the enterprise, and put forward my own opinions, hoping to help the modern enterprise management.