1. Tax planning

Usually, tax planning mainly uses tax reduction and exemption to achieve the purpose of reducing taxes. In tax planning, tax reduction and exemption stipulated in the tax law are mainly used to achieve the purpose of reducing tax payable, which generally does not require too complicated calculation. However, it should be noted that using tax planning technology, we must fully understand the relevant tax relief policies and regulations.

2. Tax-based tax planning

An important way for enterprises to reduce the tax burden is to reduce the tax base. Generally speaking, because the tax base of turnover tax is sales or turnover, it is difficult to reduce the tax base. Therefore, tax planning to reduce the tax base is mainly manifested in income tax. The main way to reduce the tax base of fixed tax planning is to increase the cost or amortization under the premise of observing various accounting systems. Common planning means and methods are: financing mode selection, expense amortization, inventory valuation, depreciation calculation, asset leasing and so on.

3. Tax rate tax planning

Tax rate tax planning generally refers to the method of reducing tax payment by making tax plans by using different tax rates set by the national tax law. About tax planning in this form, its planning means mainly include: (1) tax planning for price transfer; (2) Choose industries with low tax rates for investment; (3) Choose areas with low tax rates for investment. So that enterprises can realize tax declaration at a lower tax rate.