The tax avoidance method of financing plan refers to the method of maximizing profits and reducing taxes by using certain financing skills. The tax avoidance scheme mainly includes two parts: the choice of financing channels and the choice of repayment methods.

Generally speaking, the financing channels of enterprises are: 1. Financial funds; (2) Credit funds of financial institutions; 3. Enterprise self-accumulation; 4. Inter-enterprise lending; (5) internally raised funds; 6. Issuing bonds and; 7. Commercial credit, leasing and other forms. From the tax point of view, the tax consequences of these financing channels are very different. Using some financing channels can effectively help enterprises reduce their tax burden and obtain tax incentives.

Generally speaking, from the perspective of tax avoidance, internal fund-raising and inter-enterprise lending are the best, followed by loans from financial institutions, and the self-accumulation effect is the worst. The reason is that more and more people and institutions participate in internal financing and inter-enterprise lending, which often disperses and reduces the scale of tax profits, resulting in the phenomenon of "chaotic mountains". Similarly, loans from financial institutions can also achieve partial tax avoidance and mild tax avoidance: on the one hand, after enterprises repay interest, their profits decrease; On the other hand, after the enterprise returns the interest, the profit of the enterprise decreases. On the other hand, after the enterprise's investment generates income, the investment institution actually has to bear certain taxes and fees, thus relatively reducing the actual tax burden of the enterprise. Therefore, it is a way to reduce the tax burden and avoid some taxes by using loans for production and business activities. Due to the integration of capital owners and occupiers, it is difficult for enterprises to enjoy and offset their taxes, and the tax avoidance effect is the worst.