The purpose of tax planning is to operate and manage activities, and make tax planning before the business happens, so that enterprises can implement tax laws reasonably and legally without paying improper taxes, such as personal income tax. The year-end bonus is paid in one lump sum, and it is paid into the monthly salary, which should be calculated separately to reduce the personal tax burden.

But now many small and medium-sized enterprises' so-called tax planning is after the event, that is, they plan after the event, or cover up their income and falsely report their expenses and costs in order not to pay taxes or pay less taxes. These are not plans.