Methods of tax planning:

1. Correct use of preferential policies. At present, preferential policies are generally concentrated on industrial preferential treatment and regional preferential treatment. For example, the software industry is exempt from income tax from the first year to the second year from the opening date. The introduction of these policies undoubtedly plays a strong role in supporting and promoting China's software industry. Therefore, when an enterprise decides the investment field, it should be one of the important decision bases to compare the tax preferences that can be enjoyed by various industries. Therefore, it is the priority of the company's tax plan to grasp the macro direction of national policies, conform to the national industrial direction, actively respond to government policies and enjoy national preferential policies as much as possible.

2. Turn high tax obligation into low tax obligation. When the same economic behavior can be implemented by multiple schemes, taxpayers try to avoid the scheme of high tax burden and turn the high tax obligation into low tax obligation in order to obtain tax revenue.

3. Deferred tax payment. Deferred tax payment can leave cash to enterprises for turnover and investment, save financing costs and be beneficial to enterprise operation. If the total profit is high, deferred tax payment can reduce the marginal tax rate of enterprise income tax. At the same time, due to the time value of funds, the deferred tax revenue obtained by taxpayers is equal to the deferred income tax multiplied by the market interest rate.