Due to the different economic conditions and unbalanced development in different regions of China, local governments often use taxation as a means to regulate economic operation and economic structure. Therefore, there are a large number of special clauses, preferential measures and related differential provisions in the tax law, which objectively cause different tax burdens for taxpayers of the same nature.

Therefore, taxpayers can take all kinds of legal means to avoid the heavy and avoid the light, and choose tax laws and regulations that are beneficial to them through operation, thus saving their tax costs.

Because tax planning is planned in advance on the premise of observing or not violating the provisions of the tax law, tax planners and taxpayers must have a thorough study of the tax law in order to make tax planning successful; At the same time, the successful implementation of tax planning depends on the planner's clear thinking and skilled technical mastery.

The methods of tax planning by using the differences of domestic tax laws mainly include: using the differences of tax burden of enterprises with different economic properties, using the differences of tax burden of industries and regions, using the tax preferences of specific enterprises, and using the different provisions of tax links to carry out tax planning.

Introduction to tax planning:

The so-called tax planning refers to making a complete tax operation plan by planning tax-related business, so as to achieve the purpose of tax saving. The fundamental reason of any tax planning behavior is driven by economic interests, that is, economic subjects pursue the maximization of their own economic interests.

Profit is equal to income minus cost (excluding tax) minus tax. Under the condition of constant income, reducing the cost and tax expenditure of enterprises or individuals can obtain greater economic benefits. Obviously, as an expenditure item of production and business activities, tax should be as little as possible, no matter how fair and reasonable, it means the loss of taxpayers' direct economic interests.

The content of tax planning includes five aspects: tax avoidance, tax saving, avoiding "tax trap", transferring planning and realizing zero risk. Tax planning has its inherent characteristics, mainly in its legitimacy, policy orientation, purpose, professionalism and timeliness.