With the increasing development of China's electricity spot market, electricity retailers attract power users to participate in power demand response by designing electricity plans so as to improve the interests of both parties. In this paper, the coefficient of peak avoiding response is introduced. The incentives of electricity plans are formulated on the basis of time-of-use electricity price to attract power users to actively transfer their load. Firstly, according to the designed electricity plans, the load transmission is calculated after the power users choose the electricity plans. Secondly, considering the influence of the change of electricity expenditure and the change of electricity consumption mode on the user utility, a decision model of electricity plans based on the utility function is established to calculate the selection of electricity plans. Thirdly, four kinds of electricity plans with the goal of maximizing the profit drive of electricity retailers are designed based on the load transmission of electricity retailers participating in spot market transactions. Finally, it is verified that the optimized electricity plans meet the interests of both parties by the analysis of an example.