1, prepare in advance. Operators must accurately grasp the whole process and stage of business process before the business process of economic development comes into being. What taxes are involved in China's current standards? What are the preferential tax policies? How big is the legislative space of tax laws and regulations involved? After grasping the right and left situation, operators can use tax policy to surpass the purpose of tax avoidance, and can also use tax law to surpass the purpose of tax avoidance.

2, specific analysis of specific problems, can not copy other people's routines. Tax planning has no fixed routine or mode, and its means and forms are various, which should be analyzed according to different situations and specific problems.

3. Rationalization principle. First, the planning scheme should conform to the characteristics of personal behavior and objective facts; Second, there must be no abnormal situation, and it must conform to the natural situation;

In practice, every business link of an enterprise may use tax planning, which should be considered comprehensively. Realizing tax saving reasonably and legally is an important issue that should be considered in the development of enterprises.