1·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。
3·The action of ratepaying was very active. It will be a challenge for the levy.
企业的纳税行为也将相当活跃，这对于我国的税收征管将是一个考验。