ABSTRACT
Tax planning is a privilege enjoyed by the enterprise to achieve maximum interests through legal means. The emphasis of tax planning for the enterprise’s financial management can reduce its tax burden and also can improve its external competitiveness. During the process of financial management, some agents can be entrusted to formulate points for attention covering all aspects from design to tax under the premise of abiding by the tax law in order to improve the enterprise’s economic eciency. The scientific and systematic management of tax planning is favorable to a long-term development of the enterprise.
