纳税是每个企业和公民应尽的义务,但是,在不违反税法规定的前提下实现最小化纳税,才是最公平的纳税是每一个公民和应纳税主体最基本的义务。正确理解税法,在法定范围内正确纳税,又是每一个纳税人的基本责任。在法定范围内做到最小化纳税是最公平的纳税原则,也是最能体现税法精神的纳税原则。 Taxation is a duty that every enterprise and citizen should fulfill. However, it is the fairest tax payment to realize the minimum tax without violating the provisions of tax law. It is the most basic obligation of every citizen and taxable subject. Correct understanding of the tax law and proper taxation within the statutory scope are also the basic responsibilities of every taxpayer. In the statutory scope to minimize taxes is the most fair tax principles, but also the tax code that best embodies the spirit of tax law.