税收支出作为企业的一项重要经济支出，直接影响到企业的经济利益，因此，在法律许可的范围内，以收益最大化为目的、对企业的生产、经营、投资、理财等事项进行事前安排的税收筹划，越来越成为企业经济决策的重要内容而逐步被企业接受和采纳。对税务机关而言，如何对企业的税 Tax expenditures, as an important economic expenditure of an enterprise, have a direct impact on the economic interests of an enterprise. Therefore, within the scope permitted by law, prior arrangements are made for the production, operation, investment and wealth management of an enterprise for the purpose of maximizing revenue Tax planning, more and more become an important part of economic decision-making enterprises gradually accepted and adopted. For the tax authorities, how to corporate tax