With the gradual development of China's market economy, tax planning has gradually become the main tool for enterprises to reduce tax burden and maximize after-tax income. However, due to the obstacle of concept consciousness and the inaccurate judgment of the corresponding enterprise behavior, people have deviated and confused the connotation of tax planning in understanding and understanding. Therefore, correctly understand the meaning of tax planning and actively face tax planning.

Keywords: tax planning, legitimacy, planning space

I. Concept and characteristics of tax planning (I) Concept of tax planning (II) Characteristics of tax planning From the perspective of the emergence and definition of tax planning, tax planning mainly has the following three characteristics: 1. Legitimacy II. Selectivity 3. Planning 2. The method of value-added tax planning (1) Tax planning for discounted sales in kind (2) Planning space brought about by administrative area change (3) Planning space brought about by "affiliation" (3) Problems faced by current value-added tax planning. There are several reasons for the slow development of tax planning in China: (1) outdated ideas (2). The tax system needs to be improved (3) the level of tax collection and management is not high (4) the development prospect of tax planning (1) the development opportunities faced by tax planning (2) the development prospect of tax planning.