The tax planning method is as follows:

1. Taxpayers choose individual industrial and commercial households, sole proprietorships, partnerships, legal persons, individual industrial and commercial households, sole proprietorships and partnerships in different types. The balance of the total income in each tax year after deducting costs, expenses and losses is regarded as taxable income, and personal income tax is calculated and paid without paying enterprise income tax. According to the requirements of tax law, a legal person enterprise needs to pay enterprise income tax on its operating profits. If a legal person enterprise distributes profits to natural person shareholders, it also needs to pay 21% personal income tax.

2. The transformation between different taxpayers, general taxpayers _ small-scale taxpayers, VAT taxpayers are divided into general taxpayers and small-scale taxpayers. These two types of taxpayers have different calculation methods and collection and management requirements when collecting VAT. General taxpayers implement the input deduction system, while small-scale taxpayers must calculate and pay the value-added tax according to the simple taxation method used and do not implement the input deduction system.