在现代经济条件下,企业为获取最大限度的经济利益,在符合税收法规的前提下,有效的纳税筹划起到了关键的作用。纳税筹划是企业一种事前筹划活动和长期行为,通过对应税行为进行合理的安排,采取积极有效的税收筹划方法,不仅能为企业谋取最大限度的经济利益,同时对企业增强实力和竞争力都是至关重要的。 Under the conditions of modern economy, in order to obtain maximum economic benefits, effective tax planning plays a key role in compliance with tax laws and regulations. Tax planning is an ex ante planning activity and long-term behavior. By reasonably arranging corresponding tax behavior and adopting a positive and effective tax planning approach, it can not only maximize the economic benefits for the enterprise but also enhance the competitiveness and strength of the enterprise is crucial.