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在国家税法许可范围内，纳税人同时有着多种纳税方案的选择。在社会主义市场经济体制下的企业纳税人有权选择税率低而利润高的一种纳税规定。合理运用税率的目的是减轻纳税人税负，使企业获得尽可能多的利润。本文就纳税人合理运用税法的意义、原则、方法等方面作了一些探讨。
Within the scope of the national tax law, taxpayers also have the option of various tax plans. Corporate taxpayers under the socialist market economy have the right to choose a tax formula with low tax rates and high profits. The purpose of using the tax rate reasonably is to reduce taxpayers’ tax burden so that the enterprises can obtain as much profit as possible. This article made some discussions on the significance, principles and methods of taxpayers’ rational utilization of tax law.