On the Strategies and Skills of Reasonable Tax Avoidance for Enterprises With the vigorous development of market economy, profit maximization has become the goal pursued by enterprises. How to reduce the tax cost and avoid all kinds of tax burdens legally has become an important topic for enterprises. On the premise of abiding by tax laws and paying taxes according to law, how can enterprises reduce costs and increase profits through tax planning? In order to do this, we must know about China's tax system and international taxation, and we must be proficient in reasonable tax avoidance methods. 1. Necessity and possibility of reasonable tax avoidance 1. 1 Necessity of reasonable tax avoidance Under the condition of market economy, reasonable tax avoidance is an inevitable choice for taxpayers. One of the characteristics of market economy is competition. If an enterprise wants to be invincible in the fierce market competition, it must carry out all-round and multi-level operation, in which the profit distribution relationship between the state and the enterprise is not only that the state should pay taxes according to law, but also that the enterprise should pay taxes according to law, which is one of the key points of enterprise management planning. With the deepening of reform and opening up in China, the autonomy of enterprises is expanding day by day. In the process of gradually moving towards independent accounting, independent operation and self-financing, enterprises have increasingly strong self-awareness and main interests. Because tax is free, tax payment is the net outflow of funds, and the after-tax profit and tax payment of enterprises increase and decrease each other. Therefore, tax payment is legal and reasonable, and how to "take it from the people and use it for the people" is ultimately a loss of vested interests for enterprises. Under the premise of not breaking the law, how to adjust the business behavior of enterprises in advance, make full use of various preferential tax policies, and realize the legal saving of tax expenditures that play an important role in the production and operation results of enterprises has become an urgent problem faced by modern enterprises. 1.2 Possibility of Reasonable Tax Avoidance Modern enterprise tax planning is to choose the economic behavior that can reduce the tax burden of enterprises and obtain the maximum tax benefits through the pre-planning and arrangement of enterprise management, investment and wealth management activities, which requires the tax system to provide the choice space for enterprise tax planning. 1994 after the tax reform, China's tax system is becoming more and more perfect. In order to reflect the industrial policy and give full play to the macro-control function of tax leverage on the market economy, the state has stipulated different levels of tax differential treatment for different economic behaviors in the promulgated tax substantive law, that is, tax categories, tax rates and preferential policies for different economic behaviors. At the same time, the tax planning of enterprises has been affirmed in the tax procedure law, and the space for enterprises to carry out tax planning has been formed. Under the condition of market economy, enterprises have independent behavior, independent interests and unprecedented awareness of rights. The pursuit of economic interests by enterprises can be said to be an instinct, with obvious characteristics of exclusiveness and self-interest, and it is very normal to safeguard their own interests to the maximum extent. From the perspective of tax legal relationship, both parties of the right subject should be equal, and it is not possible to protect only one party without protecting the other. For enterprises, it is their duty to pay taxes according to law in the process of paying taxes, and it is also their most important and legitimate right to carry out tax planning through legal channels to reduce tax burden and safeguard their own assets and benefits. 2. Path selection of reasonable tax avoidance 2. 1 Rational application of tax policies and evasion of relevant preferential tax policies refer to measures taken to reduce or exempt tax burden in order to give care or encouragement to certain tax targets and taxpayers. It is some special provisions made by the state in the tax law to support the development of certain regions, industries, enterprises or businesses, or to reduce the tax burden of some taxpayers with practical difficulties. Preferential tax policies refer to various regulations that encourage and take care of certain taxpayers and tax recipients. 2. 1. 1 tax reduction and exemption at present, the state has formulated nearly 100 tax reduction and exemption concessions in several major taxes, such as consumption tax, value-added tax, business tax and income tax, which reflects the country's industrial policy and tax orientation. In order to reduce the tax burden, some enterprises adopt the strategy of "virtual loss and real profit" and use the difficult tax reduction and exemption policy to achieve the purpose of enjoying tax reduction and exemption. There are also some enterprises that transfer their business to affiliated enterprises to transfer their income and profits, resulting in meager profits or losses, and then achieve the purpose of tax avoidance through difficult relief. 2. 1.2 Use various tax incentives to avoid taxes. China's preferential tax policies are divided into different levels according to regions, such as national preferential terms, special economic zones preferential terms, economic and technological development zones preferential terms, and terms published by local governments and departments. According to the different investors of enterprises, they are divided into foreign countries, compatriots from Hong Kong, Macao and Taiwan and overseas Chinese, and different tax preferences are implemented. China also has preferential tax terms according to different economic forms, such as preferential terms for newly-established enterprises, preferential terms for laid-off workers, sick and disabled people, preferential terms for school-run enterprises and so on. In short, with a little attention, enterprises can flexibly use various policies to realize reasonable tax avoidance and tax planning, thus reducing the burden on enterprises and maximizing after-tax profits. 2.2 Choose reasonable accounting policies and accounting treatment methods to avoid tax burden. Due to the different accounting policies adopted, the impact on corporate tax burden is also different. Enterprise managers can reasonably and legally use the selectivity of accounting policies to minimize the tax burden of enterprises. At present, enterprises generally adopt reasonable tax avoidance methods. I think we can mainly start with the distribution of expenses and profits: 2.2. 1 Tax Avoidance Method of Expense Distribution Within the scope permitted by accounting standards, we use different expense distribution methods to make reasonable plans to achieve the purpose of reasonable tax avoidance. Depreciation accrual is the basic method to compensate the fixed assets of enterprises. Without depreciation provision, it is impossible for enterprises to simply reproduce and expand reproduction. Depreciation, as an enterprise's operating expenses or management expenses, directly affects the profit and loss of the enterprise in each period, and then affects the income tax payable by the enterprise in the current period. 2.2.2 Profit Distribution Order Tax Avoidance The purpose of enterprise investment is to obtain more profits and predict the profit level, which is an important factor in determining the investment scale and direction. At the same time, enterprises also benefit from investment activities. How to distribute profits is not only related to the future development of enterprises, but also involves a series of tax issues. It is also an important link for enterprises to face up to the existence of tax collection and management in the process of profit distribution and take certain measures and means as far as possible to reduce or reduce the tax cost in the process of profit distribution. 3. Conclusion Tax avoidance is a long-term topic in economic life. However, the reasonable tax avoidance of enterprises has been recognized by the state and society, and it is an important content for enterprises to arrange tax planning and organize business activities reasonably. Although it will take some time for the tax law to be sound and the enterprise to mature, as long as the business community seriously studies the tax law, conscientiously implements the relevant economic policies of the state, and reasonably arranges the activities of enterprises, in the long run, reasonable tax avoidance does not conflict with the national tax policy, which will promote the development of enterprises, countries and society.