comparing the investment environment, investment e, investment risks and other factors, decided to invest in the region, investment direction, as well as investment projects, a reasonable tax planning, in order to reduce the corporate tax burden. It should be noted that the above-mentioned methods taxpayers use tax, on the one hand, it is necessary ply with the characteristics of enterprise production and management, overall planning, comprehensive consideration and can not cater for all kinds; On the other hand, to keep learning and understanding of national trends and policies on tax reform measures amendments and adjustments, accurately grasp the limits of tax regulations and policies, in-depth study of the relevant provisions of tax laws to prevent tax and give rise to other problems.