1, basic situation and demand analysis of planning enterprises. The first step of tax planning is to understand the basic situation and requirements of tax paying enterprises. The basic situation and requirements of different enterprises are different. When implementing tax planning activities, we should know the basic situation of planning enterprises as follows:

(1) Enterprise organizational forms For different enterprise organizational forms, their tax treatment is different. Knowing the organizational forms of enterprises can make targeted tax planning and tax planning schemes according to different organizational forms.

(2) Financial situation, corporate tax planning is to legally and reasonably reduce taxes. Only by comprehensively and in detail understanding the real financial situation of enterprises can we formulate a legal and reasonable tax-saving plan for enterprises. The financial situation mainly includes the financial report and account book records of the enterprise.

(3) Investment intention, investment can sometimes enjoy tax incentives, and investment of different scales sometimes has different tax incentives; The amount of investment is often closely related to the scale of enterprises (including registered capital, sales revenue, profits, etc.), and the tax treatment and preferential policies of enterprises of different scales are sometimes different.

(4) Attitudes towards risks. Business leaders with different risks have different attitudes towards tax saving risks. Pioneering leaders are often willing to take greater risks to save the most taxes, while prudent business leaders often hope to save taxes with minimum risks. Tax saving and risk coexist, and the scheme with more tax saving is often the scheme with greater risk. The balance between the two depends on many factors, including the taxpayer's attitude towards risk. Knowing the taxpayer's attitude towards risk can make a tax planning plan that is more in line with the requirements of enterprises.

2. Inventory and classification of fiscal and taxation policies related to planning enterprises, whether as an external tax planning consultant of enterprises or tax intermediaries or as an internal tax planner of tax paying enterprises, all the fiscal and taxation policies and regulations related to planning enterprises should be sorted, sorted and classified before tax planning. It is especially important for the successful implementation of tax planning to fully understand the tax policies of industries and departments related to planning enterprises, understand and master the national tax policies and spirit, and strive for the help and cooperation of tax authorities. If conditions permit, it is best to establish an enterprise tax information resource database for use. As for the acquisition of fiscal and taxation policies and regulations related to planning enterprises, there are generally the following channels:

(1) Free tax laws and regulations sent by tax authorities

(2) Obtain free tax laws and regulations from the tax authorities.

(3) Inquire about relevant publications of government agencies through the library.

(4) Check the free electronic tax database of government agencies through irregular government websites or professional websites.

(5) By subscribing to and purchasing tax laws and regulations publications issued by government agencies.

(6) compiling tax laws and regulations for profit by subscribing and purchasing intermediaries.

3. Planning enterprise tax assessment and analysis. Before tax planning, it is extremely necessary to conduct a comprehensive tax assessment for planning enterprises. Tax assessment can understand the following tax-related information of enterprises:

(1) tax payment internal control system

(2) tax-related accounting treatment

(3) Tax-related financial planning

(4) Major tax-related taxes

(5) Analysis of tax payment in recent three years.

(6) Analysis of tax mistakes and tax-related crux.

(7) Records of penalties for tax violations

(8) Tax-enterprise relationship

4. Design and formulation of tax planning scheme. The design of tax planning scheme is the core of tax planning. Different planners may differ greatly in the design of scheme form, but they have similarities in procedures and contents, that is, the general tax planning scheme consists of the following parts:

(1) The identification of tax-related issues is mainly to judge the nature of the financial activities or tax-related projects, what taxes are involved, and what kind of tax legal relationship is formed?

(2) The analysis and judgment of tax-related issues, where tax-related projects may develop, and what consequences will be caused? Can tax planning be carried out, and how big is the planning space? What key problems need to be solved?

(3) Design a variety of feasible alternatives, design several alternative tax planning schemes for tax-related issues, and draw up supporting schemes for business activities, financial operations and accounting treatment involved.

(4) Evaluation and optimization of alternative schemes, comparing, analyzing and evaluating various alternative schemes, and then selecting a better implementation scheme.

5. Handling of tax-related disputes in tax planning. In the practice of tax planning, because the planner can only design and judge the planning scheme according to the legal provisions and legal practice, and the tax authorities and planners may have different understandings of the provisions of the tax law and different perspectives on the issue, they may form different understandings of a tax planning scheme, or even hold diametrically opposite views, which may lead to tax-related disputes in the identification and implementation of tax planning schemes. In the implementation of tax planning scheme, planning enterprises should try their best to have full communication with tax authorities to realize tax coordination; If it really leads to tax disputes, the planning enterprise should further evaluate the legality of the planning scheme, argue for the reasonable and legal scheme, and give up the illegal planning scheme. How to determine the legitimacy of the planning scheme, we should pay attention to the understanding of the tax authorities: on the one hand, the tax authorities understand the legitimacy from the perspective of the constitution and current laws, and the taxation of the tax authorities and the trial of tax cases by the judicial organs must be based on the constitution and current laws formulated by the legislature; On the other hand, we should understand legitimacy from the perspective of legal interpretation and law enforcement practice of administrative and judicial organs. Administrative organs administer according to law, and are responsible for implementing laws and the powers stipulated by laws. They are often authorized by the legislature to formulate laws and regulations to implement laws, which more specifically reflect the spirit of national policies, while judicial organs try tax cases in accordance with Chinese laws and are responsible for maintaining, guaranteeing and supervising the implementation of tax laws. Their judgments make the spirit of national policies more clear and clear. People can know the definition of the law by the administrative and judicial organs in the process of law enforcement and justice from the organization and management of tax activities by tax authorities and the acceptance and trial of cases by judicial organs.

6. Tracking and performance evaluation of tax planning scheme. After the tax planning scheme is implemented, it is necessary to keep track of the implementation and boundary of the planning scheme, and evaluate the performance of the planning scheme after the implementation of the planning scheme to assess its economic benefits and final effect.