Tax planning is an important part of enterprise financial management. In order to reduce the tax burden to the maximum extent and seek legal economic benefits, enterprises need to optimize and choose various tax payment schemes with different tax burdens on the premise of paying taxes according to law, actively use tax leverage and give full play to the role of tax planning. For a long time, many enterprises in China do not have the technology and ability to plan consumption tax, but reduce the tax burden by means of tax evasion. All this just shows that it is necessary for enterprises to make a reasonable plan for consumption tax and use legal weapons to safeguard their own interests.

In addition, reasonable planning of consumption tax is also helpful to improve the management level and accounting management level of enterprises. The development degree of planning theory and practice is actually an important index to measure the management level of enterprises and accounting management level. Capital, cost and profit are the three elements of enterprise management, and the planning of various taxes, including consumption tax, is precisely to achieve the best results of the three elements. Therefore, it is the only way for enterprises to plan consumption tax in the process of production and operation to safeguard their interests and promote their healthy development.