1, tax planning is legal, tax planning belongs to the scope permitted by laws and regulations, has its legitimacy, and conforms to the original intention of the state to formulate tax laws.

2. Tax planning is planned in advance. Tax planning through the analysis of the internal business activities of the enterprise, the corresponding planning blueprint is prepared in advance, and the future business of the enterprise will carry out related business activities and work business according to the blueprint.

3, tax planning has a clear purpose, tax planning is to achieve the goal of reducing the tax burden of enterprises, so as to maximize the operating efficiency of enterprises.

4. Tax planning is risky. The purpose of tax planning is to obtain tax revenue, but it often fails to achieve the expected effect in practice, which is related to the cost and risk of tax planning.

5. Tax planning is highly professional. As the tertiary industry, tax agency and tax consultation mainly develop in the direction of specialization.