With the rapid development of economy, there is a very common phenomenon in China at present, that is, the sales revenue of enterprises is increasing, but the profit is not increasing. This is because the tax expenditure accounts for a large part of the profit. In the case of serious tax burden, the profit of enterprises will be much less. Therefore, enterprises should pay attention to the tax burden at present, through reducing the cost and reducing the tax expenditure. To improve profits, but at present, most domestic enterprises have a low awareness of tax planning, and the level of planning is not very high. They often despise the importance of tax planning, ignore the profits brought to us by tax planning, and do not know the risks and problems that may be encountered in tax planning. Therefore, we need to strengthen personnel training, improve the awareness of tax planning, and achieve harmony. We must learn to manage and avoid tax, but in the process of planning, we should pay more attention to avoid risks and low-level mistakes. We should try our best to make tax planning and financial management objectives consistent.
Key words: tax planning; income tax; value added tax
