企业纳税关系到企业的健康成长,对于企业纳税过程中出现的种种问题,在政策法规允许的前提下进行逐一解决是财务人员必备的业务素质。随着税法的不断完善,只有有效、正规、合法的企业纳税才能使得企业在经营过程中更有竞争力。 The taxpaying of enterprises is related to the healthy growth of enterprises. For the various problems that arise in the process of tax payment, it is an essential business quality for financial officers to solve them one by one under the preconditions promulgated by policies and regulations. With the continuous improvement of the tax law, only effective, formal and lawful taxpayers can make enterprises more competitive in their business operations.