相对节税原理是指一定时期的纳税总额并没有减少,但因各个纳税期纳税额的变化而增加了收益,抵消了部分或全部的税款负担,从而相对节减税款的节税原理。相对节税主要考虑了货币的时间价值。货币的时间价值是指货币在周转使用中, The relative tax saving principle means that the total amount of tax paid for a certain period of time has not decreased, but the increase in the amount of tax due to various tax periods has increased the revenue and offset some or all of the tax burden, thereby saving tax relatively. Relative tax savings mainly consider the time value of money. The time value of money refers to the currency in the working capital,