Abstract: With the increasingly mature market economy and the increasingly improved laws and regulations, pay taxes in accordance with the law have been gradually recognized by the majority of our enterprises and attention. In order to maximize the value of enterprises, enhance the market competitiveness of enterprises in tax planning needs of increasingly strong. First of all tax planning is connected with the concept of substantive tax planning as a bridge, linking tax planning goals and methods, technical ties. Tax planning for the general idea is: carefully study the tax laws, meticulous arrangements for economic activities, and will combine the two, the ultimate realization of tax planning goals. The feasibility of tax planning are: enterprises can act on their own adjustments, to avoid taxation by the restrictions, to state regulations, can encourage the policy conditions. And tax planning can be summed up from different perspectives, different ways, through these methods we use more fully to its principle to the companies or enterprises of the biggest values and interests. But in this way we should also pay attention to tax planning issues and Significance.
Key words: tax planning feasibility analysis planning methods and attention to the issue of significance