Abstract: Tax payment planning is a component of modern fi-nancial management and has been accepted by more and more enterprise management personnel and accountants.Tax payment planning of enterprise income tax is to search for an optimal joint point between enterprise acts and govern-ment policy intention in financial management.Successful tax payment planning often can not only ease the tax bur-den of enterprises but also realize the policy intention of tax laws.Tax payment planning on condition of not break-ing national law and regulations means that enterprises can pay the lowerest tax while achieve the largest protection of laws.