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Is the tax relationship with the tax authorities a stage of circulation and turnover of funds or the withdrawal of funds?

When an enterprise distributes net income, part of the funds exit the cycle. Therefore, using bank deposits to pay taxes to the tax authorities is not an withdrawal of funds, but is just a part of the process of capital movement. Enterprises allocate net income. At that time, part of the funds exited the cycle. Therefore, using bank deposits to pay taxes to the tax authorities is not an withdrawal of funds, but just a part of the capital movement process