Taking firms listed in Chinese A-share market during the period from 2009-2016 as research sample，this paper investigates whether customer dependence can induce aggressive tax planning，and tests whether both the industry competition and nature of property right have moderating effects on the relationship between tax planning and customer dependence.The empirical results show that the tax planning is significantly positively related to customer dependence.Compared with firms with lower customer dependence，firms with higher customer dependence prefer to carry out more positive tax planning to decrease tax burden.The results also show that both the industry competition and nature of property rights have a significant influence on tax planning-customer dependence sensitivity.With the stronger of industry competition，the positive relationship between tax planning and customer dependence becomes stronger.Firms with higher customer dependence tend to implement more active tax planning to decrease tax burden when the industry competition is stronger.Compared with non-state-owned firms，the customer dependence has a more significantly positive impact on tax planning in state-owned firms.