Tax planning is the need for enterprises to pursue their own interests. As the cost of an enterprise, tax is closely related to its interests. It is the business goal of every enterprise to control the cost of the enterprise reasonably and effectively and maximize the profit. Through tax planning, taxpayers can reasonably, legally and effectively reduce the tax burden of enterprises, improve the recovery rate of funds, maximize the interests of enterprises and create vitality for the further development of enterprises. Therefore, with the development of social economy, tax planning has increasingly become an indispensable part of taxpayers' financial management or the whole enterprise.

Under modern economic conditions, taxation is one of the objective financial management environments for enterprises. How to pay taxes according to law, actively use tax leverage and seek to maximize economic benefits has become the code of conduct and basic starting point of enterprise financial management. For enterprises pursuing wealth maximization, how to achieve the lowest or most appropriate tax burden under the circumstances permitted by the tax law has become the focus of corporate tax planning.