What are the conditions for tax planning?

Whether a unit chooses tax planning depends on whether it has the conditions to appoint a full-time accountant, which should be decided autonomously by each unit based on their accounting needs. Generally, factors such as the size of the unit, complexity of economic activities and financial transactions, and management requirements play a key role in determining whether a full-time accountant should be appointed. Larger units with more economic activities, higher financial transactions, and stricter management requirements typically should establish a separate accounting department and appoint full-time accountants to promptly organize the accounting of various economic activities and financial transactions within the unit, implement effective accounting supervision, and ensure the efficiency and quality of accounting work.