Enterprises shall not operate at will and violate tax laws and regulations when conducting reasonable tax avoidance. The ultimate goal of reasonable tax avoidance for enterprises is to reduce the tax burden and maximize the interests of enterprises, but the realization of this goal can only be carried out on the premise of rationality, legality and effectiveness and must be recognized by tax authorities. If it exceeds the legal limit, it is likely to turn into tax evasion and other disciplinary actions, and it will also be punished. Taxpayers' tax planning behavior must be planned under the framework of current standardized tax laws and regulations.

Second, advance consciousness.

In order to avoid tax reasonably, taxpayers must plan related activities before the economic business happens, that is to say, these activities or behaviors belong to advanced behavior, and taxpayers need to have advanced consciousness to carry out them. If the business has occurred, it will also produce corresponding tax results. When the tax payment result is produced, if the taxpayer tries to change the result by concealing income, falsifying costs and other means because of the heavy tax burden, it is an act of evading state taxation and will be punished.

Taxpayers should consider the following questions before carrying out specific business: What links are involved in carrying out this business? What taxes are involved in these links? What are the links to meet the preferential tax conditions? After grasping the above situation, taxpayers can make use of preferential tax policies and tax legislative space to avoid taxes reasonably.

Third, the awareness of protection

Since reasonable tax avoidance should be carried out on the premise of not breaking the law, it is naturally safer to stay as far away from illegal activities as possible. Therefore, enterprises should pay attention to the following four points in tax planning:

First, strengthen the concept of rule of law;

Second, master tax laws and regulations skillfully;

Third, master relevant accounting skills skillfully;

Fourth, master the skills of reasonable tax avoidance;

Reasonable tax avoidance It is not enough to use only some reasonable tax avoidance methods mentioned in books, and it is not advisable to blindly apply some tax planning templates on the Internet. In reality, it must be combined with the actual situation of its own enterprise development.