1. To reduce the tax burden, tax planning should first help taxpayers to reduce the tax burden, which is the highest goal of the tax planning scheme. Directly reducing the tax burden is one of the goals of enterprise tax planning.

2. Realize tax-related zero risk. The so-called tax-related zero risk means that taxpayers have clear accounts, correct tax returns, pay taxes in full and on time, and there will be no tax-related punishment, that is, there is no risk in paying taxes, or the risk is minimal or even negligible.

3. Time value of obtaining funds. Money has time value. Taxpayers defer the current tax payable to the next year through certain means, so as to obtain the time value of funds, which is one of the organic components of the tax planning target system. ?

4, improve their own economic interests. The ultimate goal of enterprises engaged in economic activities is to maximize the overall economic benefits, not just to pay less taxes. The maximization of economic benefits should be long-term. In tax planning, enterprises should obey their long-term goals in order to achieve sustainable development and profit maximization in a long period of time.

5, safeguard the legitimate rights and interests of the enterprise itself. ? Safeguarding one's legitimate rights and interests is an essential part of tax planning for enterprises, so as to adjust the imbalance between power and rights from the perspective of paying taxes according to law, realize the benign interaction between taxation and economy, and promote the long-term sustainable development of the economy.

6. The primary goal of tax planning is to maximize enterprise value. After making it clear that the goal of tax planning is to maximize the value of enterprises, we can analyze the internal relations between various viewpoints of tax planning goals.

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