在市场经济这个大环境下,企业面临激烈的市场竞争是无法避免的,一个企业要想在激烈的市场竞争中不断发展和壮大,除了对企业的投资、筹资、生产、经营及利润分配等进行合理、科学的规划外,还必须对企业的纳税行为进行科学地筹划,从而达到降低税收负担,增加税后利润的目的。 Under the environment of market economy, enterprises are faced with fierce competition in the market. It is unavoidable for an enterprise to continuously develop and grow in the fierce market competition. In addition to the investment, financing, production, operation and profit distribution of enterprises, Reasonable and scientific planning, we must also scientifically plan the tax behavior of enterprises so as to lower the tax burden and increase the after-tax profit.