The field of tax planning in China is still under discussion. At the seminar on tax planning held in our school last year, professors from various universities and experts from the four major accounting firms all held their own opinions and did not reach a consensus, so it is normal that you can't find it online. However, some have reached an agreement. For example, tax planning must comply with the provisions of the Tax Law and make rational use of the preferential treatment of the Tax Law. My understanding

Income tax planning: make rational use of the preferential policies of the Tax Law, so as to reduce the tax burden.

You can write according to your own understanding, after all, there is no unified conclusion in this respect.