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Tax planning refers to the taxpayer on the premise of comply with national laws and tax regulations, in accordance with the tax policy orientation, prior choice tax benefit maximization taxpaying scheme to deal with their own production, management and investment, financial management activities of a business planning act
This thesis mainly explores the influence factors of tax planning in our country, combined with the enterprise own development situation to carry out tax planning work, through correlation analysis method, gives the specific implementation of tax planning feasible scheme, make the enterprise tax through the correct way of tax planning section, maximize the tax benefit of it.

Tax planning; Influencing factors; measures