It means that professionals use a series of preferential policies such as tax starting point, tax reduction and exemption inherent in the national tax law to make certain financing, investment and business arrangements, so as to achieve the purpose of paying less or even not paying taxes. The subject is generally a company. It can be understood as the act of helping enterprises avoid taxes legally through various means.

Common tax avoidance means in enterprise tax planning;

1. Setting up a partnership: setting up a partnership can reasonably avoid tax to a certain extent, and this kind of tax avoidance effect is very obvious, which can reduce the basic tax to a certain extent. But this method must be carried out within the scope permitted by law.

2. To a certain extent, reasonably split the company and turn it into a general taxpayer: in this case, the company can be turned into a small-scale taxpayer, and its corporate tax rate is very low, generally only 3% is required.

3. Establishment of a sole proprietorship enterprise: An enterprise may establish a sole proprietorship enterprise in its own name, and the state has certain preferential tax policies for some sole proprietorship enterprises.

It is very important for enterprises to carry out overall tax planning and collect tax information. The situation of enterprises is different, and the relevant tax requirements are different. When implementing tax planning, we should understand the basic situation of the enterprise, such as the organizational form, operating status and financial status of the enterprise.