Legal analysis: tax planning refers to the design and operation to achieve the lowest reasonable tax payment when there are two or more tax payment schemes under the premise of complying with tax laws and regulations. The essence of tax planning is to pay taxes reasonably according to law, reduce tax risks and reduce tax payable as much as possible. There are three basic methods of tax planning, that is, choosing the correct enterprise identity, choosing the company registration place and re-engineering the business process after customs clearance. Tax planning refers to the design and operation to achieve the lowest reasonable tax payment when there are two or more tax payment schemes under the premise of complying with tax laws and regulations. The essence of tax planning is to pay taxes reasonably according to law, reduce tax risks and reduce tax payable as much as possible.

There are three basic methods of tax planning, that is, choosing the correct enterprise identity, choosing the company registration place and re-engineering the business process after customs clearance. For the following details, 1, select the appropriate corporate logo.

Taxpayers' tax expenditure is different through different identity choices, so choosing the appropriate taxpayer identity is an important content of tax planning.

2. The choice of the company's registered place. Through the use of tax policies and the rational use of local preferential policies for attracting investment, the industries and support intensity supported by tax in different places are different, so it is particularly important to choose a place suitable for the company's industrial scale and bring long-term benefits to the company.

3. Business process reengineering after customs clearance. By splitting business processes and using preferential tax policies, the business processes are re-engineered, so that enterprises can meet preferential tax conditions or meet tax reduction and exemption conditions and reduce corporate tax burden.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Article 4 Except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax minus the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction.

Article 5 Where a taxpayer conducts taxable sales, the value-added tax shall be calculated and collected according to the sales amount and the tax rate stipulated in Article 2 of these Regulations, which is the output tax. Output tax calculation formula: output tax = sales amount × tax rate.