Through reasonable tax planning, enterprises not only could obtain income of revenue, but also could raise the consciousness of ratepaying.

企业通过合理的税收筹划，不仅可以获得额外的税收收益，而且能够提高企业的纳税意识。

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Abstract: in recent years, along with the tax law system of perfect, as independent management of enterprises, its legal consciousness increased.

摘要：近年来，随着我国税收法律制度的不断完善，作为自主经营的企业，其法律意识不断增强。

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In our country, tax payment plan also starts to be raised by people's attention along with revenue environment improving and taxpayer consciousness improvement.

在我国随着税收环境的日益改善和纳税人依法纳税意识的增强，纳税筹划也开始引起人们的关注。

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