【正文】 perating activities of the arrangement, reduce taxes, saving costs and expenditures, so as to enhance the economic efficiency of enterprises, from a longterm perspective, enterprise consciously to implement the requirements of the various tax laws to its business activities, which allow the enterprise tax concepts, have been enhanced awareness of the law. Therefore, whether in the long term or the short term, corporate tax planning are of great significance. Grasp the concept of tax planning on the basis of how the successful implementation of corporate tax planning？ It is necessary to fully understand the country39。s tax policies, and to understand the tax authorities on reasonable and legitimate tax explain. Tax planning at the national tax policy within the system, therefore, a prerequisite for the plan is to have a national tax regulations, and policies, tax authorities understand the reasonable and legitimate tax explain. On the one hand, from the Constitution and the existing laws in clear what is reasonable and lawful. On the other hand, tax authorities and tax management activities, as well as the judiciary and the trial admissible tax cases, the specific understanding of the executive and the judiciary in law enforcement and the judicial process to reasonable and lawful defined. Second, we should draw a clear tax planning, tax avoidance and tax evasion boundaries. From the country39。s tax revenue, but the reduction is fundamental to the nature of the distinction. In theory, tax evasion is a blatant violations and has subsequently。s policy orientation, follow the legislative intent. Third, we need to use brain, hiring professional tax planning experts. Tax planning is a highlevel financial management and systems engineering, requirements planning staff proficient in tax, accounting, investment, finance, trade, and other professional knowledge, professionalism, more integrated. Therefore, those who are not petent their own projects, experts should be employed to carry out tax planning, tax planning to raise the standard and rationality of tax planning pleted the formulation and implementation of the programme. In China, accounting firms, law firms and offices, and other intermediary agencies have gradually carry out tax planning in the business, with their strong professional services capabilities, a wide range of information channels, which can increase their probability of the success of tax planning . Fourth, we must accurately grasp the scale of tax planning. First, nontax benefits should not be overlooked. Taxpayers in the course of business is not just the concern of taxrelated interests, also concerned with the nontax benefits. Tax planning process, we need to pay attention to the taxpayers have a significant impact on political interests, environmental interests, the interests of economies of scale, economic benefits and other nonadvertising tax benefits, not too much value on taxrelated interests while ignoring important nontax benefits. Second, we should not only tax planning staff alone. Tax planning should not only the isolation of tax planning staff planning, behind closed doors and should be strengthened with other departments, other staff munication and coordination, gain their understanding and support. Third, it is taxrelated risks should not be ignored. Corporate tax planning, it must take full account of the hidden taxrelated risks and take steps to spread the risks, so that appropriate and balanced risk, seizing the opportunity to make a, and strive for greater tax receipts. Fourth, to enjoy prefer