1. Enterprises with different organizational forms have different characteristics in corporate tax planning methods. In some cases, companies can implement tax planning through rational use of corporate organizational forms. For example, after the merger of enterprise income tax law, according to international practice, enterprise income tax is regarded as the standard of taxpayers.

2. Tax policies vary by region and industry. An important condition of tax planning is to invest in different regions and industries and enjoy different preferential tax policies. At present, the preferential policies of enterprise income tax have formed a new tax preferential model, which focuses on industry franchise, supplemented by regional preferential policies, and takes into account social progress. Regional preferential tax policies only retain the preferential tax policies for the development of the western region, and other regional preferential policies have been cancelled.

3. The company's income mainly includes sales income and labor income. The choice of company's sales model has different effects on the inflow of company's funds and the realization of company's income. Different sales methods have different time to recognize income in tax law. By choosing the sales method and controlling the time of revenue recognition and the reasonable attribution of revenue year, we can get the tax preference of deferred tax payment in the business activities of enterprises.

4. Depreciation is the basic method to compensate the fixed assets of enterprises. For the extracted depreciation, it should be included in the product cost during the depreciation expense period according to the principle of income-expense ratio. Because depreciation can be tax deductible, different depreciation methods are used and the income tax payable is different. Nanning enterprise tax planning can be found in Guangxi Caiduo Finance and Taxation.