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随着我国市场经济的不断发展以及税法体系的持续完善,依法纳税已经成为企业、公民应尽的一项义务,与此同时,企业也获得了合理避税的必要条件与空间。从国际上看,采取各种措施合理避税是任何国家的企业都经常采用的一种手段,企业通常会通过合理的途径,采取不违法的合理措施,以便能够降低其纳税成本,提升其经济效益。改革开放以后,我国的小企业发展迅猛,但是一部分小企业还没有意识到合理避税对企业的作用。
With the continuous development of the market economy in our country and the continuous improvement of the tax law system, tax payment according to law has become an obligation of enterprises and citizens. At the same time, enterprises have also obtained the necessary conditions and space for a reasonable tax avoidance. Internationally, adopting various measures to reasonably avoid tax is a method commonly used by enterprises in any country. Enterprises usually adopt reasonable measures that are not illegal in order to reduce their tax costs and increase their economic benefits . After the reform and opening up, the rapid development of China’s small enterprises, but some small businesses have not yet realized that a reasonable tax avoidance on the role of enterprises.