It is necessary to choose taxes that have a significant impact on decision-making as the focus of tax planning; Choose taxes with high tax flexibility as the focus of tax planning. The greater the tax flexibility, the greater the potential of tax planning.

2. Comply with preferential tax policies.

Generally, when designing taxes, there are preferential tax terms. If enterprises make full use of preferential tax terms, they can enjoy preferential tax saving.

3. Change the composition of taxpayers

Before tax planning, enterprises should first consider whether they can avoid becoming taxpayers. For example, under the Provisional Regulations on Value-added Tax and Business Tax, which came into effect in, enterprises would rather be taxpayers of business tax than taxpayers of value-added tax, and would rather be ordinary taxpayers of value-added tax than small-scale taxpayers of value-added tax. Because the overall tax burden of business tax is lighter than that of value-added tax, the overall tax burden of general taxpayers of value-added tax is lighter than that of small-scale taxpayers of value-added tax.

4. Basic factors affecting the tax payable

There are two factors that affect the tax payable: tax basis and tax rate. Tax planning is nothing more than starting from these two factors. For example, the tax basis of enterprise income tax is taxable income, and the tax law stipulates that enterprise taxable income = total income-allowable deduction of project amount, which stipulates complex tax increase or decrease projects in the specific calculation process. Therefore, enterprises have certain tax planning space.

5. Pay attention to financial management.

Tax planning can be carried out in the process of enterprise financial management. For example, according to the provisions of the tax law, debt interest is used as a deduction of income tax and enjoys preferential income tax, while dividend payment can only be distributed in the after-tax profits of enterprises, so debt capital planning has the advantage of tax saving.