The data shows that in our country, small and medium-sized enterprises (SMEs) account for 99% of the total number of enterprises, about 60% of the total industrial output value, approximately 40% of profits and taxes, and around 60% of the total export value. The development of SMEs is closely related to the sustainable development of our entire economy. However, every year in our country, about 30% of SMEs go bankrupt, and among these, approximately 60% fail due to tax issues, which fundamentally stem from unresolved financing problems. How can funds be raised? The channels for corporate capital raising are divided into internal financing and external financing. Among them, internal financing includes original capital, depreciation costs, and retained earnings (including various public welfare funds, reserve funds, and undistributed profits, etc.). Enterprises can activate internal funds through tax planning and alleviate the difficulties of capital raising.