Tax planning refers to tax planning, which refers to a series of planning activities to arrange tax-related matters such as business activities or investment activities of taxpayers (legal persons or natural persons) in advance without violating laws and regulations (tax laws and other relevant laws and regulations) in order to achieve the purpose of paying less or delaying taxes. Tax planning for enterprises is conducive to saving enterprise costs, achieving the goal of maximizing profits, enhancing enterprise competitiveness and reducing legal risks.

Tax planning has the following characteristics: legitimacy: tax planning can only be carried out within the scope permitted by tax law; Planning: planning and arranging work before tax payment occurs; Objective: The purpose of tax planning is to reduce the tax burden of enterprises; Risk: tax planning may not achieve the expected results; Professionalism: tax planning needs financial or professional accountants to plan.