税收负担对于企业来说也是一笔较大的支出项目,因而企业现在大多比较注重税收筹划工作。税收筹划是纳税人合理合法的经营行为,与偷税漏税是本质不同的。通过税收筹划,可以尽量减少纳税人的纳税成本,提高纳税人的经营管理水平,在市场竞争中获得优势。因此,在会计工作中,不漏税也 The tax burden is also a relatively large expense item for the enterprise, so most of the enterprises are now paying more attention to the tax planning work. Tax planning is reasonable and legitimate taxpayers business practices, and tax evasion is essentially different. Through tax planning, taxpayers can minimize the tax costs, improve taxpayers’ management level and gain advantages in market competition. Therefore, in the accounting work, do not drain the tax also