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税收筹划对企业利益与发展来说已经成为一个十分重要的话题。企业希望自己的税收负担减轻，这是再正常不过的事。问题是用什么手段来达到自己的目的。如果采取消极的或不当的行为如偷税、骗税、抗税等手段，不但不允许，而且还要受到惩罚。而随着市场的发展和进一步提倡实事求
Tax planning has become a very important topic for the interests and development of enterprises. Enterprises want to reduce their tax burden, which is nothing more than normal. The question is what means to achieve their own goals. Negative or inappropriate acts such as tax evasion, tax fraud and tax resisting measures not only are not allowed but also punished. With the development of the market and further promote seeking truth from facts