12 tax planning method

12 tax planning method: 1. The application of preferential policy planning method refers to the taxpayer's tax planning method by virtue of the preferential policies stipulated in the national tax law. 2. In order to achieve the overall economic goal, macro-control the economy and guide the flow of resources, the state has formulated many preferential tax policies by directly using the planning method. 3. Location movement planning method. Judging from the international environment, tax policies of different countries are different. The differences mainly include differences in tax rate, tax base, tax object, taxpayer, tax collection and management, tax preference and so on. Transnational taxpayers can skillfully use these differences for international tax planning. 4, creating conditions planning method, in real economic life, in some cases, many conditions of enterprises or individuals meet the preferential tax provisions, but they cannot enjoy preferential treatment because one or several conditions do not meet; In other cases, enterprises or individuals may not meet the preferential tax conditions at all and cannot enjoy the preferential treatment. At this time, taxpayers have to find ways to create conditions, by attaching to some enterprises or industries that can enjoy preferential treatment, to achieve the provisions of tax incentives or enjoy preferential treatment. 5, the use of tax planning, refers to the legal and reasonable circumstances, make taxpayers become tax-exempt objects, or make taxpayers engage in tax-exempt activities, or make tax-exempt objects become tax-exempt objects and avoid taxation. 6, the use of tax planning, refers to the legal and reasonable circumstances, so that taxpayers reduce the taxable income, direct tax savings. 7, the use of tax rate differential planning, refers to the legal and reasonable circumstances, the use of tax rate differential and direct tax planning methods. 8, the use of split technology planning method, split technology, refers to the legal and reasonable circumstances, so that income and property are split between two or more taxpayers and directly save taxes. 9, the use of tax credit planning, refers to the legal and reasonable circumstances, increase the tax credit line and tax planning methods. 10, the use of tax refund planning refers to the legal and reasonable circumstances, so that the tax authorities can refund the taxes paid by taxpayers and directly save taxes. 1 1, the use of deferred tax planning means that taxpayers are delayed to pay taxes and save taxes under legal and reasonable circumstances. 12, transfer pricing planning method, transfer pricing planning method is mainly through the business behavior of affiliated enterprises that do not meet tax planning. It is one of the basic methods of tax planning.