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依法纳税是每个企业应尽的义务,而企业应以获得利润最大化,股东财富最大化为最终目标。故谋求合法避税便成了人们的最佳选择。税收筹划正是在这样的背景下应运而生的。本文对税收筹划及其在软件件开发中的应用进行探讨。
Paying taxes according to law is the obligation that every enterprise should fulfill. Enterprises should maximize the profits and maximize shareholder wealth as the ultimate goal. Therefore, seeking legal tax avoidance has become the best choice for people. It is in this context that tax planning came into being. This article discusses tax planning and its application in software development.