1. Choice of financing methods. Generally speaking, there are three main financing channels for enterprises: internal funds, debt financing and equity finance. Enterprises can make financing plans according to specific conditions. Self-funded financing can avoid risks, but this method has small risks and small benefits. Debt financing is mainly to borrow money from banks and peers. The main advantage of this financing method is to use the financial leverage of interest to achieve the purpose of tax saving. Equity finance mainly refers to the form that enterprises raise funds by issuing stocks and bonds in the capital market, which is only applicable to some large listed companies. Therefore, among these three financing methods, enterprises should make plans according to their specific conditions. If the enterprise has the conditions to choose debt financing, the loan interest can be deducted before tax when the loan interest rate meets the national regulations, which increases the cost of the enterprise and achieves the purpose of paying less income tax.

2. Accounting policy choice. Because accounting policies have the right to choose, enterprises can choose their own accounting treatment methods for the same activity according to the actual situation. For example, inventory accounting methods include individual valuation method, first-in first-out method, last-in first-out method, weighted average method, moving average method, etc. Therefore, when an enterprise is incorporated during inflation or its application for accounting policy change is approved by relevant departments, the last-in first-out method can be used to account for costs; When the price changes irregularly, the weighted average method and moving average method can be used to calculate the cost, which can increase the cost of enterprises and reduce the income tax. Similarly, there are straight-line method, double declining balance method and sum of years method for the choice of depreciation methods. In order to achieve the purpose of deferred tax payment, enterprises can use accelerated depreciation method and sum of years method to accrue depreciation in industries permitted by tax law. In this way, it is equivalent to the enterprise obtaining an interest-free loan, and the enterprise invisibly increases its income.

3. Revenue recognition period. Generally speaking, accounting income is recognized in different periods. Once the income is recognized, regardless of whether the funds are returned, the tax payable should be paid, which increases the cost of raising funds for enterprises and reduces after-tax profits. Therefore, revenue recognition should also be based on specific circumstances, tax planning. For example, selling goods by installment is to confirm the income according to the date agreed in the contract, and entrusting to sell goods is to confirm the income when receiving the consignment list. In order to realize a reasonable tax payment period, enterprises can choose different sales methods when signing a sales contract, confirm the income in different periods, realize deferred tax payment, reduce the cost of raising funds and increase the after-tax profit of enterprises.

(2) Policy-oriented.

1. investment location: enterprises can choose to invest in different locations according to the regulations that the country has different preferential conditions in different regions and enjoy the preferential conditions of low tax burden. For example, the state stipulates that there are different preferential policies in the western region, coastal economic development zones and special economic zones. Therefore, when investing, enterprises can choose low-tax areas and get tax incentives.

2. Investment industry: The tax law stipulates that the enterprise income tax shall be levied at a reduced rate of 15% during the period of 200 1 year to ~20 10/0; In the newly established infrastructure industry in the west, those whose main income accounts for more than 70% of the total income can enjoy the preferential treatment of "two exemptions and three reductions". Enterprises can choose different industries according to their own strength, carry out tax planning and realize reasonable tax avoidance.

3. Personnel composition: There are some preferential policies for the unemployed and laid-off workers in the current tax law, which can be reasonably applied by enterprises according to the situation.

4. Preferential treatment for tax reduction and exemption: The state gives preferential treatment for tax reduction and exemption to many industries, and enterprises can make full use of this policy to make tax planning and achieve the purpose of reasonable tax avoidance.

5. Set up accounting subjects accurately and make full use of accounting policies. If the enterprise makes tax planning for the damage that is true, and the enterprise goes through the approval procedures in time for the part within the limit, and turns the assets into bad debts for pre-tax deduction, the enterprise can reduce the unnecessary tax burden. In addition, conference fees and entertainment fees, advertising fees and publicity fees, etc., can be deducted before income tax if the enterprise makes tax planning and strives to pay within the limits stipulated in the tax law, thus increasing the cost and achieving the purpose of tax saving.

(3) Asset reorganization type.

1. Reasonable tax avoidance by separating enterprises: Using enterprise income tax to separate enterprises according to the policies of different taxable income and different tax rates, so as to realize reasonable tax avoidance. For example, the annual taxable income of an enterprise is 1 1 ten thousand yuan, the enterprise income tax rate is 33%, and the income tax payable is 36,300 yuan. At this time, if the enterprise is divided into two enterprises, the taxable income of the separated enterprise is 40 thousand yuan, and the payable enterprise income tax is 7200 yuan; The taxable income of the original enterprise is 70,000 yuan, the payable enterprise income tax is 18900 yuan, and the tax paid by the two enterprises is 26 100 yuan. After separation, compared with before separation, the income tax saved by enterprises is 10200 yuan (36300-26 100).

2. Reasonable tax avoidance through business combination: If the annual taxable income of enterprise A is1000000 yuan, the accumulated loss of enterprise B is 9 1 00000 yuan, and the income tax paid by enterprises A and B before the merger is 330000 yuan and 0000 yuan respectively. Now enterprise A merges with enterprise B, according to the tax law of our country, the accumulated loss-making enterprises that profit-making enterprises merge with loss-making enterprises can use the accumulated loss of loss-making enterprises to offset the profits of profit-making enterprises. After the merger, the taxable income of enterprises A and B is 90,000 yuan, the taxable income rate is 27%, and the taxable income is 24,300 yuan, which is 305,700 yuan less than before the merger. It can be seen that choosing an appropriate enterprise merger can greatly reduce the tax burden of enterprises, bring great profits to enterprises and achieve the purpose of reasonable tax avoidance.

Enterprise income tax planning is not only a work that taxpayers strive to practice, but also actively explored by tax authorities. Doing this work well will not only help taxpayers to reduce their tax burden, but also help the country to improve its policies and regulations. Therefore, the planning of enterprise income tax will continue to deepen, enrich and progress.