改革开放至今,我国的市场经济体制已经发生了巨大的变化,企业的市场主体地位更加突出,因此,为了获取更多的利润,企业通常会采取相应的对策,缓解或免除企业税负的方式是其中非常有效的一种策略。然而,我国是法治国家,税收制度的不断完善对企业减免税负的途径和方法有着极其严格的要求,基于此,税收筹划便具有十分重要的作用,能够帮助企业在不背离法律法规的前提下有效减免税负。 Since the reform and opening up, China’s market economy system has undergone tremendous changes, and the market position of enterprises becomes more prominent. Therefore, in order to obtain more profits, the enterprises usually take corresponding measures to reduce or eliminate the tax burden of enterprises One of the most effective strategies. However, our country is a country governed by law. The continuous improvement of the tax system has extremely strict requirements on the ways and means of tax relief for enterprises. Based on this, tax planning will play an important role in helping enterprises to improve their tax policies without leaving the laws and regulations Effective tax relief.