【正文】 cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable ine. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, % extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect. Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2020 estimated taxable ine amounted to 100,200 yuan, the enterprise ine tax liability 25050 yuan (100200 25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable ine 100,000 (100200200), ine tax liability 27,000 yuan (100000 27%), can be found by paring, for tax planning to pay only 200 yuan, 6066 yuan tax is (3306627000). Sixth, to weigh the severity of the overall tax burden. For example, many valueadded tax planning programs have the general taxpayer and the taxpayer to choose smallscale planning. If an enterprise is a nontaxyear sales of about 900,000 yuan of production enterprises an