At the same time, to levy enough in time and operate macro-economic control well, levier should plan tax by improving on tax laws and enhancing the management of tax.

• 同样，征税主体为了依法尽可能及时征足税和发挥好税收的宏观经济调控职能，也需要通过完善税法和加强税收征管等途径进行征税筹划。