This statement is wrong.

1. Explain in terms of tax amount: The tax amount refers to the amount of tax that needs to be paid, and the tax payable refers to the amount of income tax that an enterprise should pay to the tax authorities after calculation in accordance with the provisions of the tax law. . Amount of tax payable = Amount of taxable income?

Because the amount of taxable income is mostly determined by income, if the amount after planning is higher than before planning, it is likely to be an increase in sales or operating income. Or it may be due to the reduction in tax exemptions and credits due to policy impacts.

2. Explain from the perspective of tax burden: Tax burden refers to the proportion of actual taxes paid to the corresponding taxable sales revenue. After tax planning, the amount of tax paid by the enterprise is still higher than before planning. This may be due to the impact of policies, which leads to an increase in the proportional tax burden, or due to the nature of the enterprise and the increase in income, the progressive tax burden increases.

Extended information:

1) The book "International Taxation Dictionary" compiled by the International Bureau of Fiscal Documentation (IBFD) of the Netherlands believes that: Tax planning refers to the way enterprises conduct business activities and individuals Arrange business activities to achieve the lowest tax payment.

2) "Personal Investment and Tax Planning" written by Indian tax expert N.J. Yasasvi believes that: Tax planning refers to the arrangement of financial activities by taxpayers to make full use of the provisions provided by tax regulations. All preferential treatment including tax reduction and exemption, so as to enjoy the maximum tax benefits.

3) Indian tax expert Slimwas said in his "Corporate Tax Planning Handbook": Tax planning is a combined part of the overall business management...Taxation has become an important Environmental factors are both opportunities and threats to enterprises.

4) Dr. Meg of the University of Southern California in the United States defines tax planning in his book "Accounting" as: the systematic pre-arrangement of business operations and investment behavior before tax payment occurs. , in order to pay as little tax as possible, this process is tax planning.

Baidu Encyclopedia-Tax Planning