目前,中国是一个税负相对较高的国家。在市场竞争日益激烈的环境下,企业为了在市场立足并实现股东价值最大化,需要运用税收筹划的手段减轻企业的税收负担,提高企业的经济效益。因此,进行税收筹划,选择税负较轻的方案是实现企业股东价值最大化和长期持续发展的必然选择。 At present, China is a country with a relatively high tax burden. In an increasingly competitive market environment, in order to gain a foothold in the market and maximize shareholder value, enterprises need to use tax planning methods to reduce the tax burden on enterprises and increase their economic efficiency. Therefore, to carry out tax planning, select the lighter tax program is to achieve the maximization of corporate shareholders and the inevitable choice for long-term sustainable development.