PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v5i4.4203ArticleA Brief Discussion on the Penetration Point and Techniques of Tax Planninghttps://artdesignp.com/journal/PBES/5/4/10.26689/pbes.v5i4.4203HeFang2022542022-08-10Tax cost is one of the costs of business activities, and tax planning has become an indispensable financial activity. How to carry out effective tax planning has been the focus of enterprises. Therefore, this paper intends to discuss how to carry out tax planning from the penetration point and techniques of tax planning, with an aim to provide reference for enterprises’ tax planning activities.

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