纳税筹划是企业财务管理的一个重要方面,企业进行纳税筹划是由企业财务管理的目标决定的。由于在现实的财务环境中,客观上存在着税负不对称分布的问题,使得不同理财方案下企业未来的现金流量、流出或流入的时间都存在着差异,这些差异又会进一步影响企业的盈利能力、偿债能力以及投资经营风险。对此简要阐述两者的关系。 Tax planning is an important aspect of corporate financial management, corporate tax planning is determined by the goal of corporate financial management. As in the real financial environment, there is an objective problem of asymmetric distribution of tax burden, so that different financial management programs under the future cash flow, outflow or inflow of time there are differences, these differences will further affect the profitability of enterprises Ability, solvency and investment management risk. This brief description of the relationship between the two.