So it is required to study the issue of ratepaying credit.

因此，有必要对纳税信用问题作深入地研究。

One of the important reasons is poor of the ratepaying credit.

因此，有必要对纳税信用问题作深入地研究。

This paper discusses the ratepaying designing from several aspects, such as concept, characteristic, methods and how to well design the ratepaying etc.

本文就纳税筹划的概念、特征、方法和如何做好纳税筹划进行了论述。

Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.

纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。