1. Select the tax with large tax planning space. Choose the taxes that have great influence on decision-making as the focus of tax planning, and choose the taxes with greater tax burden flexibility as the focus of tax planning. The greater the flexibility of tax burden, the greater the potential of tax planning.

2. Compliance with preferential tax policies Generally, when designing taxes, there are preferential tax clauses. If enterprises make full use of preferential tax terms, they can enjoy preferential tax saving.

3. Before making tax planning, enterprises should first consider whether they can avoid becoming a certain type of taxpayer if they want to change the composition of taxpayers. For example, under the Provisional Regulations on Value-added Tax and Business Tax, which came into effect in, enterprises would rather be taxpayers of business tax than taxpayers of value-added tax, and would rather be ordinary taxpayers of value-added tax than small-scale taxpayers of value-added tax. Because the overall tax burden of business tax is lighter than that of value-added tax, the overall tax burden of general taxpayers of value-added tax is lighter than that of small-scale taxpayers of value-added tax.

4. The basic factors that affect the tax payable There are two factors that affect the tax payable: the tax basis and the tax rate. Tax planning is nothing more than starting from these two factors. For example, the tax basis of enterprise income tax is taxable income, and the tax law stipulates that enterprise taxable income = total income-allowable deduction of project amount, which stipulates complex tax increase or decrease projects in the specific calculation process. Therefore, enterprises have certain tax planning space.

5. Depending on the link of financial management, there is tax planning to be done in the process of enterprise financial management. For example, according to the provisions of the tax law, debt interest is used as a deduction of income tax and enjoys preferential income tax, while dividend payment can only be distributed in the after-tax profits of enterprises, so debt capital planning has the advantage of tax saving.