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在市场经济体制下,依法纳税是每个企业应尽的义务。但较重的税收负担,有时又成为制约企业向更大规模发展的桎梏。如何科学合理地进行纳税筹划,对维护纳税人权益具有重要意义。
Under the market economy system, paying taxes according to law is the obligation that every enterprise should fulfill. However, the heavier tax burden has sometimes become a constraint on the development of enterprises to a larger scale. How to carry out tax planning scientifically and reasonably is of great significance for safeguarding the rights and interests of taxpayers.