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Tax planning is divided into enterprise tax planning and individual tax planning. According to the different planning subjects, the tax planning methods are also different. Tax planning refers to the prior planning and arrangement of business operation, investment, financial management and other activities within the scope of tax law. Try to get "tax saving" tax incentives. It is one of the business contents that tax agencies can engage in without verifying their performance. Tax planning is a free translation of tax planning. Literally, it can also be called "tax planning" and "tax planning". However, in order to avoid confusion, the term was translated into "tax planning", "tax planning" and "tax planning" when it was introduced from foreign literature, which reflected the characteristics of tax planning to achieve planned arrangements.