1, the use of preferential policy planning method, refers to the taxpayer by virtue of the preferential policies stipulated in the national tax law tax planning method.

2. Directly using the planning method, the state has formulated many preferential tax policies in order to achieve the overall economic goals, macroscopically regulate the economy and guide the flow of resources.

3. Location mobility planning method. From the perspective of the international environment, the tax policies of different countries are different. The differences mainly include differences in tax rates, tax bases, tax targets, taxpayers, tax collection and management, and tax preferences. Multinational taxpayers can skillfully use these differences to carry out international tax planning.

4, creating conditions planning method, in real economic life, in some cases, many conditions of enterprises or individuals meet the preferential tax provisions, but they cannot enjoy preferential treatment because one or several conditions do not meet; In other cases, enterprises or individuals may not meet the preferential tax conditions at all and cannot enjoy preferential treatment. At this time, taxpayers have to find ways to create conditions to meet the preferential tax regulations or to enjoy preferential treatment by attaching themselves to some enterprises or industries that can enjoy preferential treatment.

5, the use of tax planning, refers to the legal and reasonable circumstances, so that taxpayers become tax-exempt, or so that taxpayers engage in tax-exempt activities, or so that tax-exempt objects become tax-exempt objects and exempt from tax collection.

6, the use of tax planning, refers to the legal and reasonable circumstances, so that taxpayers can reduce the taxable income and directly save taxes.

7, the use of tax rate difference planning, refers to the legal and reasonable circumstances, the use of tax rate differences and direct tax planning methods.

8, the use of splitting technology planning method, splitting technology, refers to the legal and reasonable circumstances, so that the income and property are split between two or more taxpayers and directly save taxes.

9, the use of tax credit planning, refers to the legal and reasonable circumstances, to increase the amount of tax credit and tax planning methods.

10, the use of tax refund planning, refers to the legal and reasonable circumstances, so that the tax authorities refund the taxpayer's tax paid and directly save tax.

1 1, the use of deferred tax planning, refers to the legal and reasonable circumstances, so that taxpayers delay paying taxes and save taxes. 12, transfer pricing planning method, transfer pricing planning method is mainly through the affiliated enterprises do not conform to the business practices of tax planning. It is one of the basic methods of tax planning.