In the current digital business environment, the importance of optimizing corporate tax incentives is becoming increasingly important. Based on the theory related to tax burden, this paper adopts genetic algorithm to optimize different tax incentives, and in the process of searching uses the principle of survival of the fittest of the theory of evolution to find the optimal solution, and then obtains a strategy to minimize the tax burden of enterprises. This paper uses a production enterprise as the object of study for specific case study, to obtain a more intuitive research effect, the results show that K, L, M and N four kinds of programs, which can take into account the three single policy objectives determined by the overall goal of the tax incentives. The optimal solution for the “three and two” type of VAT rate simplification and reform party is N. A production enterprise obtains more cash flow through tax planning, which can create more value, and verifies the effectiveness of the genetic algorithm model from the side.
