Legal analysis: First, timely understand and be familiar with the relevant laws and regulations of enterprise income tax and preferential tax policies. Make full use of policies and regulations to save every tax. Second, do a good job in corporate tax budgets. Make a reasonable arrangement for the annual tax revenue of enterprises. Three, enterprise income tax is a cross-annual tax, there should be a long-term tax saving plan. On the premise of being reasonable and legal, the following methods can reasonably avoid taxes:

1. Use small and micro enterprises for tax planning;

2. Use related party transactions for tax planning;

3. Making use of preferential tax policies for tax planning;

4. Make good use of preferential tax policies for high-tech enterprises;

5. Learn more about finance and taxation from finance and taxation professionals and customize the tax planning scheme. The focus of corporate income tax avoidance is generally on the identification of income, cost, expenses and losses and the application of taxpayers' preferential tax measures. Mainly can be divided into the following aspects.

(1) Deliberately inflated "costs, expenses and losses", and used all kinds of fictitious expenses and charged items to maximize costs, expenses and losses, reduce net income and pay less income tax.

(2) Expand "interest, wages and donations" and narrow the tax base. Because the new enterprise income tax clearly stipulates the items and standards that are allowed to be deducted, the tax avoidance behavior at this point will be suppressed.

(3) Persuade tax officials to exert favorable influence on enterprises when adjusting wage standards.

(4) Transfer profits between affiliated enterprises and affiliated enterprises through transfer pricing, so that profits can be deposited in the place with the lightest tax burden.

(5) Linked with various income tax concessions, etc. Because income tax taxes the income of enterprises, that is, taxes the net income, which directly involves the economic interests of various enterprises themselves, enterprises must seek various ways to reduce the tax burden for their own profits. Its main method is to make less income, list more costs and reduce the total profit. Because the tax avoidance method of making less sales income has already been described, its content is basically the same, so it is omitted.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.