1. enterprise type selection method

The type selection method of investment enterprises refers to the way investors can achieve the purpose of lighten the tax burden by choosing the types of enterprises according to the tax preference rules of different types of enterprises.

According to the source of investment, Chinese enterprises can be divided into domestic enterprises and foreign-funded enterprises, and different tax policies are applied to domestic and foreign-funded enterprises.

Therefore, different types of enterprises bear different tax burden. Investor Before investment decision, the choice of enterprise type is one of the problems that must be considered.

　　 2. industry choice method

　　 Industry choice method Refers to investors according to the national industrial policy and Tax preference It is stipulated that the purpose of lightening the tax burden can be achieved through the choice of the investment industry.

　　 3. narrowing the foundation plan

By reducing the tax basis, we can reduce the tax burden and obtain tax benefits. If an enterprise donates donations to the public welfare sideline industry, it will reduce the taxable income by means of profit and loss balance. We should make good use of material accounting methods and depreciation methods to carry out scientific tax planning.

For example, from the present value of the tax payable, we should use the double declining balance method to calculate the tax amount when the depreciation is the least, and the total number of years is the next, while using the straight line method to calculate the minimum tax amount, the reason is that the accelerated depreciation method (that is, the double declining balance method and the annual total number method) extract more depreciation in the first year, thus reducing the tax base more and reducing the taxable amount.

Reasonable tax avoidance for enterprises has reduced the heavy tax burden on enterprises, saved a lot of capital, and enhanced the market competitiveness of enterprises.