税收是作为社会管理者的国家为满足社会公共需要凭借政治权力按照法定标准所进行的分配。它几乎是所有国家财政收入最主要的源泉,也是国家筹集建设资金最主要的渠道。企业作为社会经济组织的基本细胞,理应严格按照国家税法的规定履行纳税义务,支持国家建设。但企业可以在税法规 Taxation is the distribution of political power by statutory standards in the countries where social managers are socially responsible to meet the needs of society. It is almost the main source of revenue for all countries and the most important channel for the state to raise funds for construction. As the basic cell of the social economic organizations, an enterprise should fulfill its obligation of paying taxes in strict accordance with the provisions of the state tax law and support the building of the country. But businesses can be tax law