依法纳税是每个企业应尽的义务，而企业经营的目标是追求效益的最大化。企业努力做到完整、准确地理解和执行税法规定，同时在政策允许下，争取获得纳税方面的优惠待遇，既是明智之举，也是社会进步的体现。这就涉及到“税收筹划”。税收筹划是指纳税人为达到减轻税负的目的， Paying taxes according to law is the obligation that each enterprise should fulfill. The goal of business operation is to pursue the maximization of benefits. Enterprises strive to complete and accurately understand and implement the tax laws and regulations, at the same time as the policy allows, to obtain preferential treatment of tax payments, both wise and social progress is also reflected. This involves “tax planning.” Tax planning refers to the taxpayer to achieve the purpose of reducing the tax burden,