Tax planning of listed companies can mainly be carried out in the following aspects: 1. Project investment. Generally speaking, the business projects of listed companies are in compliance with tax laws and regulations, and the preferential tax policies they can enjoy are also varied. Therefore, listed companies can choose projects that can enjoy preferential policies when investing in tax planning, which can not only improve the return on investment of enterprises, but also play an important role in regulating the market competitiveness of enterprises and enhancing the driving force of industrial transformation. 2. Merger and reorganization. In addition to daily production and operation, the act of adjusting one's own equity, assets and business through transactions is called merger and acquisition. Generally speaking, M&A of listed companies usually shows the behavior of obtaining control rights or asset management rights of other enterprises at a certain price. It should be understood that M&A is one of the important ways for listed companies to become bigger and stronger. Therefore, it is necessary for listed companies to reasonably choose this form of merger and acquisition for tax planning.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.