自“营改增”政策全面实施以来,以往在营业税征收中出现的重复征税问题得到了有力改善,大多数企业税负得以降低,但是由于“营改增”后,税率增大、进项抵税不足等原因,“营改增”政策反倒使部分企业的税负不降反增。故如何通过合理税务筹划,使企业取得减税效益至关重要。因此,该文章对企业具体该如何实行税务筹划进行了一系列探究,旨在合法条件下,以最大限度帮助企业减轻不必要的税务开支,为企业的发展保驾护航,不违背国家“营改增”政策为企业减轻负担的良苦用心。 Since the full implementation of the policy of “changing camps and increasing profits”, the problem of double taxation in the business tax collection has been greatly improved, and the tax burden of most enterprises has been reduced. However, the tax rate increase Large, insufficient tax credit and other reasons, “” “tax reform” instead of some of the tax burden on business increased. Therefore, it is of vital importance to ensure that tax relief benefits are achieved through reasonable tax planning. Therefore, this article has carried on a series of inquiry to how to carry out the tax planning specifically for the enterprise, aims to help enterprises to reduce unnecessary tax expenditures to the maximum extent and protect the development of the enterprises under the legal conditions, not violating the state Increase "policy for enterprises to ease the burden of good intentions.