Abstract: In recent years, non-resident enterprise tax revenue is increasing in China, and has a more and more significant contribution on financial performance.But most of non-resident enterprises in China last a short duration, and they change quickly with large and complex service types.What's more, non-resident enterprises are not familiar with the tax environment, and their consciousness of paying tax is not strong.This situation is not only the problem of China's tax administrations, but also aggravating the non-resident enterprise's tax risk and burden.In view of the lacking of related literature, this paper hopes establishing a tax planning framework for non-resident enterprises in China.The frame includes five parts: taxpayer's identification and permanent establishment, entity form, income tax, tax incentives and other kinds of tax.And this paper will combine with the case to analysis and verify the usefulness of the proposed tax planning framework.