In the 21st century, with the swift development of economic, people's income level is also in unceasing enhancement. But, as a taxpayer, the tax payment is legal y we must observe, the income enhancement also means that taxes we should pay are also increasing. As the mat er stands, only lit le money left, for the growth of income taxes with the increasing of our income. Therefore, reasonable tax payment preparation becomes one of the urgent requests of more and more people. This article’s primary coverage is that, through the introduction of tax payment preparation concept, the content and the method, we can study and discuss the preparation method of our personal income tax, including the tax avoiding preparation, the tax saving preparation and transfering the tax preparation. This article instructs us how to save the personal income tax expense reasonable, ef ective and continuely, on the legitimate condition. Achieving the goal ,the income maximization.
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