随着社会不断进步与发展,民主与法治已经成为社会主流,这时候纳税人便学会主动地在法律允许的范围下合理避税,即纳税筹划。纳税人进行税收筹划,强化了税法意识,加大了宣传,促进了税收优惠政策目标的实现。因此政府应该支持和鼓励纳税人进行税收优惠政策筹划,形成纳税人与征税人良好的互动局面。 With the continuous progress and development of society, democracy and the rule of law have become the mainstream of society. At this time, taxpayers learn to take the initiative to avoid tax under the law, that is, tax planning. Taxpayers to carry out tax planning, strengthen the awareness of tax law, increased publicity, and promote the realization of tax incentives policy goals. Therefore, the government should support and encourage taxpayers to plan preferential tax policies and establish a good interaction between taxpayers and taxpayers.