Corporate tax planning in China often and tax evasion, tax arrears, resistance, tax fraud, tax evasion, and so confused, for a long time, people on business tax planning there had been a misunderstanding that will encourage enterprises to evade taxes, impact on tax collection and management quality, the loss of state tax revenue. With the deepening of China's reform process, especially after China's WTO entry, many people from the business tax plan do not agree with to agree and to speed up the business tax planning practice. At present, the legitimacy of the tax plan had been received some recognition, but in theory and in practice remain to be further explored and improved, updated through the concept of thinking, conduct system's analytical study, causes Our country Enterprise to eliminate smuggles, avoids taxes as well as the human sentiment preparation and so on does not work as the behavior, sets up the tax affairs to prepare consciousness, maintains own legitimate rights and interests, is helpful in the promotion enterprise's competitive power, realizes the business economic benefit maximization. At the same time, accelerates the advancement which Our country Enterprise tax affairs prepare, raises the overall level which the enterprise tax affairs prepare. And proposed the development tax affairs prepare the countermeasure and the suggest ion, to promote our country tax revenue preparation by the time the healthy development to have a benefit.

Key word: Taxpayer; Tax affairs preparation; Avoiding taxes; Smuggling