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随着我国市场经济的不断发展,企业已逐渐成为自主经营,独立核算,自负盈亏的利益主体,其生产经营的最终目的都是追求自身利益的最大化。而税收作为企业资金的一种净流出,与企业的税后利润之间存在着此消彼长的关系。因而,理性的企业自然具有强烈的减轻税负的动机。那么,企业应如
With the continuous development of the market economy in our country, the enterprises have gradually become the main bodies of self-management, independent accounting and self-financing. The ultimate goal of their production and management is to pursue the maximization of their own interests. The tax as a net outflow of corporate funds, and corporate profits after tax there is a shift between the growth. Therefore, the rational enterprise naturally has a strong motivation to reduce the tax burden. Well, business should be like