1. Tax avoidance planning: refers to the planning that taxpayers use loopholes and gaps in the tax law to obtain tax benefits by non-illegal means (that is, means that apparently conform to the provisions of the tax law but violate the legislative spirit). Tax planning is both illegal and legal, which is essentially different from tax evasion by taxpayers who don't respect the law. The state can only take anti-tax avoidance measures to control it (that is, improve the tax law, fill gaps and plug loopholes).
2. Tax-saving planning: refers to the taxpayer's behavior of making full use of a series of preferential policies such as the starting point, tax reduction and exemption inherent in the tax law, and achieving the purpose of paying less or even not paying taxes through ingenious financing, investment and business arrangements.
3. Avoid "tax trap": It means that taxpayers should pay attention to some clauses that are stipulated as tax traps by tax policies in their business activities. For example, the Provisional Regulations on Value-added Tax stipulates that goods or services with the same tax rate should be accounted for separately. If it is not accounted for separately, a higher VAT rate shall apply. If people make tax planning in advance for their own business activities, they may fall into the "tax trap" set by the state, thus increasing the tax burden of enterprises.
4. Transfer planning: refers to the economic behavior of taxpayers to transfer the tax burden to others through price adjustment in order to reduce the tax burden.
5. Realizing tax-related zero risk: It refers to a state that taxpayers have clear accounts, correct tax returns, timely and full tax payment, and there will be no tax-related punishment, that is, there is no tax-related risk, or the risk is minimal and can be ignored. The realization of this state, although taxpayers can not directly obtain tax benefits, can indirectly obtain certain economic benefits, and the realization of this state is more conducive to the long-term development of enterprises, without the need for scale expansion.