1. Obtain legal and compliant bills. The specific method of deducting enterprise income tax is to multiply the income minus expenses by the corresponding collection rate. However, the expenses inside are deducted by the ticket. In other words, the deduction can only be made if there are legal and compliant bills. If there is a lack of cost invoices, the company cannot make pre-tax deduction. If a company and an individual reach a cooperation, and it is difficult for the other party to issue bills by themselves, they can ask the other party to go to the tax bureau and ask the staff to help them issue them. Although it is a bit troublesome, it is the only bill that can be legally compliant when cooperating with individuals.

2. Control the pre-tax deduction standard. It must be noted that not all corporate income taxes can be deducted before tax. Some expenses have some relevant regulations, such as: business entertainment expenses are deducted according to the lower of 5‰ of income or 61% actually incurred;

3. Effective use of income tax incentives Under normal circumstances, the collection rate of corporate income tax is 25%. If it is a small micro-enterprise, the income is less than 1 million, and the levy rate is reduced by 11%. Therefore, when signing a sales contract, the company can make a pre-estimated time point and make reasonable arrangements;

4. Apply preferential tax policies. There are many preferential tax policies in China depending on regions or industries. For example, high-tech enterprises only need to pay 15% enterprise income tax. This is a preferential tax policy in the industry. To carry out tax planning, it is necessary to have real business before the tax-related behavior occurs, so as to ensure the integration of the three, so as to legally reduce the tax burden on enterprises.