求翻译：随着我国市场经济体制的不断完善, 税收的作用日益凸显, 税收对整个社会的影响越来越大。上市公司作为规范的证券公开发行和交易的公众公司，应当是所有企业中依法纳税的模范，也应当是税务筹划的专家。在全面税收约束的市场竞争环境中，税务筹划成为上市公司一项重要的财务活动。但是，税务筹划在带来税收利益的同时，也存在着相当大的风险。因此，只有明晰税务筹划的概念，遵循税务筹划操作原则，采取有效措施防范税务筹划风险，使上市公司能够趋利避害，才能实现税务筹划目标。是什么意思？

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As China's market economy, the tax revenue to improve the growing role of the video, and the tax and affect the entire community. As a specification of the Company securities are publicly traded and release of the public company, it should be is all business in accordance with the law in the tax mod

As China's market economic system continues to improve, tax effect of the growing, growing tax effect on society as a whole. Code for listed companies as issuance and trading of securities of a public company, all the model enterprise of paying taxes according to law should be, should also be tax pl