Tax planning, also known as reasonable tax avoidance, is an important part of an enterprise's overall business plan to minimize tax payment within the scope prescribed by law. Even if it meets the needs of taxpayers, it is the inevitable result of enterprises pursuing interests in the market economy.

There are twelve common tax planning methods.

First, tax planning is carried out by using different identities such as individual industrial and commercial households, sole proprietorships, partnerships and small and micro enterprises.

Second, choose general taxpayers or small-scale taxpayers according to the operating conditions and tax rates;

Third, use the proportional tax rate planning method to make taxpayers suitable for lower tax rates;

4. Use the preferential tax policies of specific industries, specific regions, specific behaviors and special periods to register the investment parks that enjoy preferential tax policies;

5. Use intangible assets amortization method, fixed assets depreciation method, inventory valuation method and indirect cost allocation method for planning;

Six: planning by using the tax choice of mixed sales;

Seven: tax planning is carried out by using the pre-tax deduction standard of expenses, such as entertainment expenses, advertising expenses and trade union funds. Control the scale and proportion of expenses to achieve the purpose of tax saving;

Eight: tax planning is carried out by using the organizational form of enterprises, such as the choice of income tax payment of molecular companies, and whether to set up branches or subsidiaries according to the company's operating conditions;

Nine: tax planning is carried out by means of expenses plus deduction, such as 75% deduction of research and development expenses and 100% deduction of wages paid to the disabled;

Ten: tax planning is carried out by using the critical point of tax base, such as the threshold deduction limit and the critical point of tax rate;

Eleventh: tax planning through deferred tax payment, such as the timing of income recognition;

12. Use tax incentives for planning, such as high-tech enterprises 15% tax rate, tax exemption for agriculture, forestry, wood and fishery industries, two exemptions and three reductions for infrastructure investment supported by the state, and 10% for investment in special equipment such as environmental protection, energy saving and water saving, and safe production, etc., which will be deducted from the taxable amount of the enterprise in the current year and rewarded by the government.