Tax planning AbstractCity economy strengthen interests consciousness of enterprise , maximize goal around interests, enterprises administrators, a generality question paid close attention to frequently is: How could enterprises pay the least tax revenue. With the constant perfection of the tax system of our country, enterprises are pushed to the overall tax revenue and restrained the market competitive environment under. Because the illegal activities should bear corresponding legal liability , then seek to pay taxes and become a kind of management and administration and pay attention to the fashion legally little, the tax revenue is prepared can prevail under such a background formally. In recent years, of our country many enterprise is it set foot in tax revenue prepare field , but no matter theoretical system or practical experience that tax revenue prepares to begin, it is still very immature . So, this text attempts to prepare the concept and say from the tax revenue, through preparing to carry on relevant analysis to the tax revenue, let readers have preliminary understanding to it. Quote a large number of instance expound the fact tax revenue prepare the impact on enterprises financing, emphasize function and importance that tax revenue prepares. Since important, how that tax revenue of our country prepares the current situation , this causes the thinking of the analysis of preparing current situation of the tax revenue and lagging reason of this text, development countermeasure and effective way of trying to find out my tax revenue of our country and prepare at the same time , development by promoting the tax revenue of our country to prepare.Keywords:Tax planning;The importance; Current situation analysis;Development countermeasureThere are several general areas of tax planning that apply to all sorts of small businesses. These areas include the choice of accounting and inventory-valuation methods, the timing of equipment purchases, the spreading of business income among family members, and the selection of tax-favored benefit plans and investments. There are als Tax planning involves conceiving of and implementing various strategies in order to minimize the amount of taxes paid for a given period. For a small business, minimizing the tax liability can provide more money for expenses, investment, or growth. In this way, tax planning can be a source of working capital. According to The Entrepreneur Magazine Small Business Advisor, two basic rules apply to tax planning. First, a small business should never incur additional expenses only to gain a tax deduction. While purchasing necessary equipment prior to the end of the tax year can be a valuable tax planning strategy, making unnecessary purchases is not recommended. Second, a small business should always attempt to defer taxes when possible. Deferring taxes enables the business to use that money interest-free, and sometimes even earn interest on it, until the next time taxes are due.Experts recommend that entrepreneurs and small business owners conduct formal tax planning sessions in the middle of each tax year. This approach will give them time to apply their strategies to the current year as well as allow them to get a jump on the following year. It is important for small business owners to maintain a personal awareness of tax planning issues in order to save money. Even if they employ a professional bookkeeper or accountant, small business owners should keep careful tabs on their own tax preparation in order to take advantage of all possible opportunities for deductions and tax savings. Whether or not you enlist the aid of an outsider, you should understand the basic provisions of the tax code, Albert B. Ellentuck wrote in the Laventhol and Horwath Small Business Tax Planning Guide. Just as you would not turn over the management of your money to another person, you should not blinfly allow someone else to take complete charge of your tax paying responsibilities. In addition, as Frederick W. Dailey wrote in his book Tax Savvy for Small Business, Tax knowledge has powerful profit potential. Knowing what the tax law has to offer can give you a far better bottom line than your competitors who dont bother o learn.General Areas of Tax Planningo some areas of tax planning that are specific to certain business formsi.e., sole proprietorships, partnerships, C corporations, and S corporations. Some of the general tax planning strategies are described below:ACCOUNTING METHODS. Accounting methods refer to the basic rules and guidelines under which businesses keep their financial records and prepare their financial reports. There are two main accounting methods used for record-keeping: the cash basis and the accrual basis. business owners must decide which method to use depending on the legal form of the business, its sales volume, whether it extends credit to customers, and the tax requirements set forth by the Internal Revenu