To make use of the bonded system for tax planning, firstly, taxpayers should actively invest and set up factories in the bonded area to carry out export processing, transportation, entrepot trade and other activities, because imported goods re-exported in the bonded area are usually exempted from import duties and import link taxes, thus gaining the benefit of being exempted from import and export duties. Secondly, if taxpayers can apply to the customs to treat imported goods as bonded goods, they will pay import duties when the goods are sold outside the bonded area. At this time, taxpayers can occupy the time value of tax payment from the approval date to the payment of tax, and also achieve the planning purpose.
In addition, in the import and export of bonded goods, taxpayers should fill in the customs declaration form, including the column of unit consumption measurement unit, which is a breakthrough in tax planning. The so-called unit consumption measurement unit, that is, how many units of raw materials are consumed to produce one unit of finished products, usually has the following forms: one is "measurement unit/measurement unit", such as meter/meter, ton/cubic meter, etc. ; One is "measurement unit/natural unit", such as ton/block, meter/set, etc. There are also "natural units/natural units", such as pieces/sets, pieces/pieces, etc. Units of measurement are easy to measure, but natural units are difficult to measure specifically. Taxpayers can make tax planning in the form of "natural units/natural units".