1, tax range planning technology. China's tax system clearly defines the scope of tax payment. Under certain conditions, we can reasonably arrange the economic behavior, business content and tax payment items of enterprises to avoid them from entering the scope of tax payment, so as to reasonably avoid tax expenditure or even completely exempt from tax payment obligations. The tax system has made clear legal provisions on the object and scope of taxation for each specific tax. Tax planning, on the other hand, needs to do the opposite and find out what is not within the scope of taxation.
2. Tax base planning technology. Tax base planning means that taxpayers reduce their tax burden by narrowing the tax base. Because the tax base is the basis of tax calculation, the tax amount is directly proportional to the tax base when the applicable tax rate is certain. The smaller the tax base, the lighter the taxpayer's tax obligation.
3. Tax rate planning technology. Tax rate planning technology means that taxpayers can reduce their tax burden by reducing the applicable tax rate. The tax rate is an important factor in the tax system, and it is also one of the main factors that determine the tax burden of taxpayers.
When the tax burden is fixed, the tax amount and tax rate change positively, and the tax rate planning technology effectively uses this simple and most basic principle.