税收筹划是经济发展与诚信纳税的必然产物与诚信纳税的呼声相反,偷漏税案件愈来愈多,涉案金额也越来越大,企业不惜使用虚假信息等手段偷逃税款。我们是否可以从以下两方面思考上述反差:其一是税收制度在制定时给企业进行税收筹划的空间是否太小,以至于企业不得不采用偷漏税的手 Tax planning is an inevitable outcome of economic development and honest taxation. Contrary to the appeal of honest taxation, there are more and more cases of tax evasion, and the amount involved is getting larger and larger. Enterprises are not hesitating to use false information to evade taxes. Whether we can think of the above contrasts from the following two aspects: The first is whether the space for the tax planning of the tax system in the formulation of the enterprise is too small, so that the enterprise has to use the hand of tax evasion.