What are the conditions for tax planning?

Whether an entity chooses tax planning depends on whether it has the conditions to appoint dedicated accounting staff, which should be autonomously decided by each entity based on their own accounting needs. Generally, factors such as the size of the entity, the complexity of economic transactions and financial revenues and expenditures, and the requirements of business management, are the main considerations for determining whether to appoint dedicated accounting staff. For entities with larger scales, more economic transactions, significant financial revenues and expenditures, and higher requirements for business management, it is generally advisable to establish a separate accounting department and appoint dedicated accounting staff to promptly organize the accounting of various economic activities and financial revenues and expenditures within the entity, implement effective accounting supervision, and ensure the efficiency and quality of accounting work.