Abstract: The tax planning, as a reasonable and legitimate to use fiscal policies to achieve taxpayer means of maximizing after-tax benefits, is a product of the market At present, the economically developed countries to carry out tax planning are rather common, domestic tax planning has become increasingly attach importance to the Based on China's reality, this trial from our corporate tax planning and effective demand and effective supply of the present situation of the contradictions pointed out that China's corporate tax planning and effective supply and demand imbalance, analysis of the reasons for this situation, and from the tax administration department, enterprises, taxation agency point of view put forward measures to alleviate this This tax planning for the promotion of the cause of China's enterprises to further develop and enhance the competitiveness of enterprises at home and abroad to raise the level of China's tax according to law has important practical Keywords:Tax Planning;Effective supply and demand;Contradictions in the status quo;Reason;Countermeasure