在现代企业制度下,企业是自主经营、自负盈亏、独立核算的经济实体,其经济行为与经济利益是紧密联系在一起的,追求利益最大化是企业的最终目标。但依法纳税是企业的应尽义务,税收的无偿性决定了税款的支付是企业的净流出。为减轻税负,企业自然会想方设法少缴税、免缴税或延缓缴 Under the modern enterprise system, an enterprise is a self-employed, self-financing, independent accounting entity whose economic activities and economic interests are closely linked. It is the ultimate goal of the enterprise to pursue the maximization of profits. However, paying tax according to law is an obligation of the enterprise. The unpaid tax determines that the payment of taxes is a net outflow of the enterprise. In order to reduce the tax burden, enterprises naturally find ways to reduce taxes, exempt from taxes or postpone payment