随着我国市场经济体制的建立和完善,以及我国法治化水平的不断提高,纳税作为企业的一项重要的成本支出,已经成为影响企业实现利润最大化的一个重要因素。因此纳税筹划将成为企业控制税收成本支出的一项必要有效措施,但其操作又存在着很大的风险,需要我们采取措施进行防范。 With the establishment and perfection of the market economy system in our country and the continuous improvement of the legalization level in our country, tax payment, as an important cost of an enterprise, has become an important factor affecting the profit maximization of enterprises. Therefore, tax planning will become a necessary and effective measure for the enterprises to control the tax cost expenditure. However, there is a great risk in their operation and we need to take preventive measures.