企业的财务管理在追求股东权益最大化的过程中，税收负担的轻重直接关系企业实得利益的多寡，税务筹划是企业理财的重点。它的运用在经济学、博弈论上都具有理论上的必然性，一方面完成企业本身价值最大化的目标，另一方面增加了消费者剩余，是一项多方收益的策略。

In the course of running after shareholder wealth maximization, the quantities of taxes influence directly profit that corporation gets. So tax planning is the point of corporation financing. It has theoretical inevitability if it is explained by economics and game theory. It is a general-purpose profitability plan. One side corporation reaches its goal of maximal value, on the other side it make consumer surplus increased.

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