Reasonable tax planning for enterprises is a problem that every enterprise will consider. When there are a variety of tax payment schemes to choose from, taxpayers can make full use of a series of preferential policies such as the starting point, tax reduction and exemption inherent in the tax law, and handle financial, business and transaction matters with the lowest tax burden. Due to the differences of tax laws in different countries, even in a country, regions and industries, there are differences in tax policies, so taxpayers' tax saving forms are diversified.

1. According to the economic situation in different periods, the government can formulate tax increase or tax reduction measures to reduce the degree of economic fluctuation. From 1 June 65438+July199, it is stipulated that the investment amount of domestic equipment purchased by enterprises can be deducted by 40% from the enterprise income tax increased in the year of equipment purchase of enterprise technological transformation projects compared with the previous year, in order to curb the trend of deflation. Therefore, enterprises should judge the situation and decide on investment choices in order to save taxes.

2. Whether it is domestic investment or transnational investment, enterprise managers must seriously consider and make full use of the tax system differences in different regions, regional tax preferential policies and preferential tax rates. For example, China stipulates that with the approval of the competent tax authorities, many preferential tax policies have been formulated for newly established enterprises in old revolutionary areas, ethnic minority areas, remote mountainous areas and poverty-stricken areas.

3, the state in order to support and encourage the development of the tertiary industry, according to the relevant tax laws. Laws and regulations can reduce or exempt income tax. For example, income from paid technical services or labor services in rural industries that serve agricultural production before, during and after delivery shall be temporarily exempted from income tax. In order to encourage technological innovation and the development of high-tech industries, China State Taxation Administration of The People's Republic of China and the Ministry of Finance recently jointly issued a notice to implement new preferential tax policies. For example, general VAT taxpayers selling their own computer software products can be taxed at the statutory tax rate of%, and the actual tax burden exceeding 6% can be refunded immediately.