The application of preferential policy planning method refers to the taxpayer's tax planning method by virtue of the preferential policies stipulated in the national tax law.

Preferential tax policy refers to the special provisions of the tax law to encourage and take care of some taxpayers and taxpayers. In order to support the development of certain industries, industries, regions, enterprises and products, or to take care of some taxpayers with practical difficulties, the state has made some special provisions in the tax law, such as exempting all or part of the taxes they should pay, or returning them according to a certain proportion of the taxes they have paid, so as to reduce their tax burden.

Direct utilization planning method

In order to achieve the overall economic goal, the state has formulated many preferential tax policies to control the economy from a macro perspective and guide the flow of resources. The state supports and encourages taxpayers to use preferential tax policies for planning, because the more taxpayers use preferential tax policies, the more conducive it is to the realization of specific national policy objectives. Therefore, taxpayers can use preferential policies aboveboard to serve the production and business activities of their own enterprises.

Location flow planning method

From the international environment, the tax policies of different countries are different, mainly including differences in tax rates, tax bases, tax targets, taxpayers, tax collection and management, tax preferences and so on. Transnational taxpayers can skillfully use these differences for international tax planning. Judging from the domestic tax environment, in order to give consideration to social progress and coordinated development of regional economy, the state has appropriately tilted to the western region in terms of tax incentives. Taxpayers can choose to register in preferential areas according to their needs, or they can transfer the current sluggish production to preferential areas, fully enjoy preferential tax policies, reduce the tax burden of enterprises, and improve the economic benefits of enterprises.

Creating conditional planning method

In real economic life, in some cases, many conditions of enterprises or individuals meet the tax preferential provisions, but they cannot enjoy preferential treatment because one or several conditions do not meet them; In other cases, enterprises or individuals may not meet the preferential tax conditions at all and cannot enjoy the preferential treatment. At this time, taxpayers have to find ways to create conditions, by attaching to some enterprises or industries that can enjoy preferential treatment, to achieve the provisions of tax incentives or enjoy preferential treatment.