1, use preferential policies correctly. At present, preferential policies are generally concentrated in industry concessions and regional concessions. For example, the software industry is exempt from income tax from the first year to the second year from the date of opening. These policies have undoubtedly played a strong role in supporting and promoting the software industry in China. Therefore, when an enterprise decides the investment field, it should be one of the important decision-making bases to compare the tax preferences that various industries can enjoy. Therefore, it is the priority of the company's tax plan to grasp the macro direction of national policies, conform to the national industrial direction, actively respond to government policies and enjoy national preferential policies as much as possible.
2. Turn high tax obligation into low tax obligation. When the same economic behavior can be implemented by multiple schemes, taxpayers will try to avoid the scheme with high tax burden and turn the high tax obligation into a low tax obligation in order to obtain tax revenue.
3. Deferred tax payment. Deferred tax payment can leave cash for enterprise turnover and investment, save financing costs and be beneficial to enterprise operation. If the total profit is high, deferred tax payment can reduce the marginal tax rate of enterprise income tax. At the same time, due to the time value of funds, taxpayers get deferred income tax equal to the deferred income tax multiplied by the market interest rate.