As an elaborate arrangement for enterprises to pay taxes, tax planning takes enterprises as the main body and achieves the purpose of saving taxes by changing the management and operation process of enterprises. The following network xiaobian answers for you, hoping to help you. 1. Legitimacy means that tax planning should be within the scope permitted by law, and planning activities should be guided by tax policies. Enterprises should reasonably distinguish their planning behavior from improper tax avoidance, tax evasion and tax evasion. Carrying out tax planning under the legal premise is the effective implementation of the legislative purpose of tax law, and also reflects the rationality and effectiveness of tax policy orientation. 2 tax planning is the design and arrangement of production, operation and investment activities of enterprises. In real economic activities, the occurrence of tax obligations is lagging behind, that is, enterprises have tax obligations due to specific economic matters, such as selling products and services, and paying value-added tax and business tax after goods are transported; Income tax is not paid until the income is realized. Once the business activities actually occur and the tax payable has been determined, it loses the practical significance of re-planning. 3. The purpose of purposeful tax planning is to minimize the tax burden of enterprises. There are generally two forms to reduce the tax burden: one is to choose a low tax burden and choose the one with the lowest tax burden among various tax payment schemes; The second is to delay the tax payment, that is, in the scheme with roughly the same total tax payment, choose the scheme with delayed tax payment, which means that the enterprise obtains an interest-free loan and achieves the goal of maximizing the income by reducing the tax burden. 4. From the macro-control point of view, tax is an effective economic lever to regulate the behavior of operators and consumers. According to the mentality of "saving taxes and maximizing profits" of operators and consumers, the state intends to guide and encourage investors and consumers to take policy actions through preferential tax policies in order to achieve a specific economic or social goal. 5. comprehensiveness because many tax bases are interrelated, while a tax base shrinks, it may cause the tax bases of other taxes to increase; Paying less or not paying taxes in one tax period may result in paying more taxes in another tax period or multiple tax periods. Therefore, tax planning should be considered comprehensively. We should not only pay attention to the reduction of individual tax burden, or pay less or no tax within a certain tax period, but also pay attention to the overall tax burden. 6. Universality From the perspective of tax systems around the world, in order to achieve a certain purpose or intention, the state always sacrifices certain tax benefits, gives taxpayers certain tax preferences, and guides and regulates taxpayers' economic behavior, which provides enterprises with opportunities for tax planning, finding low tax burden and reducing tax costs. This opportunity is universal. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit the website for online consultation with lawyers.

Legal objectivity:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (9) Accidental income. Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The excess progressive tax rate of 3% to 45% shall apply to comprehensive income. Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.