First, the rational planning of enterprise structure
The first step of enterprise tax planning is to plan the enterprise structure reasonably. Enterprises should design the optimal enterprise structure according to their own operating conditions and tax policies. For example, if an enterprise has multiple subsidiaries, unnecessary subsidiaries can be cleaned up through reorganization and merger to reduce the tax burden.
Second, the rational use of preferential tax policies
Enterprises should actively use preferential tax policies to reduce tax burden. For example, for high-tech enterprises, small and micro enterprises and so on, the government has corresponding preferential tax policies, and enterprises can choose their own preferential tax policies according to their own conditions.
Three, reasonable planning of enterprise balance sheet
Enterprises should rationally plan their balance sheets to reduce tax burden. For example, by adjusting the structure of the balance sheet, the asset-liability ratio of enterprises can be reduced, thus reducing the tax burden.
Four, reasonable planning of enterprise income
Enterprises should plan their income reasonably to reduce the tax burden. For example, the tax burden can be reduced by adjusting the income structure of enterprises, reducing the income with high tax rate and increasing the income with low tax rate.
Five, reasonable planning of enterprise costs
Enterprises should plan their costs reasonably to reduce the tax burden. For example, the tax burden can be reduced by adjusting the cost structure of enterprises, reducing the cost of high tax rate and increasing the cost of low tax rate.
Six, reasonable planning of enterprise investment
Enterprises should plan their investment reasonably to reduce the tax burden. For example, we can reduce the tax burden by adjusting the investment structure of enterprises, reducing the investment with high tax rate and increasing the investment with low tax rate.