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从宏观角度看,纳税筹划有利于税收法规的不断完善,利于国家最大限度地发挥税收的经济杠杆作用,利于涵养水源、促进国民经济良性发展,利于促进社会中介组织的健康发展;如果再从微观层面分析,企业纳税筹划利于提高纳税人的纳税意识,也利于提升企业经营管理、会计管理水平,更利于实现纳税人财务利益的最大化。
From a macro point of view, tax planning is conducive to the continuous improvement of tax laws and regulations, which will benefit the country to maximize the economic leverage of tax revenue, help conserve water sources, promote sound development of the national economy, and promote the healthy development of social intermediary organizations. According to the analysis of levels, the taxpayers ’planning of taxpayers helps to raise the taxpayers’ awareness of tax payment, and also helps to improve the management of enterprises and the management of accounting, which is more conducive to maximizing the financial interests of taxpayers.