Fiscal and taxation strategy refers to a series of fiscal and taxation policies formulated by enterprises in the course of operation, aiming at improving the financial situation and tax revenue of enterprises and reducing the tax burden of enterprises through effective financial management and tax management. Usually, fiscal and taxation strategies mainly include financial planning, tax planning, investment strategy, enterprise structure adjustment, cost management, financial optimization, tax incentives and so on.

Its main purpose is to help enterprises reduce tax burden, reduce costs and improve competitiveness through reasonable tax arrangements, effective fund management, cost control and operational risks.