现阶段企业合理避税已经成为普遍现象,并且受到了社会的广泛认可。企业处理好合理避税不仅能够降低企业的运营成本,提高企业利润,而且能够提高公司的价值。本文介绍了合理避税的概念,探讨了合理避税对企业的重要意义,认真分析如何合法运用法定四大税前扣除项目实现合理避税,同时指出了合理避税企业应当遵循的基本原则。 At this stage, the rational tax avoidance has become a common phenomenon, and has been widely recognized by society. To handle a reasonable tax avoidance business can not only reduce operating costs, improve corporate profits, but also to enhance the company’s value. This article introduces the concept of reasonable tax avoidance, explores the significance of reasonable tax avoidance to enterprises, carefully analyzes how to legally use the statutory tax deductions before tax deductions, and points out the basic principles that tax avoidance enterprises should follow.