企业在进行税收筹划时,要充分研究、正确理解和掌握国家税收政策,做到既能合理合法地通过税收筹划实现节税,又要避免滑入偷税的误区,兼顾多种税、多税率间的税种结构、整体和局部、眼前利益和长远利益的关系,实现企业经济利益最大化。 Enterprises in the tax planning, we must fully study and correctly understand and grasp the national tax policy, so that both reasonable and legitimate tax planning to achieve tax savings, but also to avoid slip into the misunderstanding of tax evasion, taking into account a variety of taxes, tax rates between Tax structure, the overall and local, immediate and long-term interests of the relationship between the realization of the maximization of economic interests of enterprises.