税务筹划是纳税人的一项重要权利。本文拟就税务筹划在企业财务管理中的应用问题发表笔者个人的一些浅见，以期对推动现代企业税务筹划理财工作有所裨益。 一、税务筹划的含义与特点 税务筹划（Ｔａｘ Ｐｌａｎｎｉｎｇ），也称税收筹划或节税，是指纳税人在遵守税收法规的前提 Tax planning is an important taxpayer right. This article intends to tax planning application in the financial management of the author published some personal my humble opinion, with a view to promoting the modern enterprise tax planning and financial management of some benefit. First, the meaning and characteristics of tax planning Tax Planning (Tax Planning), also known as tax planning or tax saving, refers to the taxpayers in compliance with tax laws and regulations of the premise