Abstract: Tax planning is a basic right of taxpayers, and its income should be legal only if taxpayers do not violate the law. Since/kloc-0 was introduced into China in the early 1990s, its functions and functions have been recognized, accepted and valued by people. This paper chooses enterprise income tax as tax planning, first defines the concept of tax planning, and then analyzes the feasibility of enterprise income tax tax planning. Secondly, combined with specific examples, this paper expounds the planning of enterprise income tax from three aspects: the nature and application of enterprise organization form, the application of accounting measurement and accounting, and the application of tax incentives, and then gives the implementation steps of enterprise income tax planning. Finally, it puts forward some good suggestions on the present situation of tax planning.

Keywords: tax planning; Feasibility analysis; Mode; Implementation steps