国家落实“营改增”主要的目的是为了降低企业的税负压力,避免重复纳税的问题出现。但是我国“营改增”的起步比较晚,目前还处于初级阶段,很多模式和方式方法还不够成熟。在此基础上税收筹划就显得尤为重要。本文结合理论和实践,就“营改增”企业税后筹划的全新思路进行浅要分析,希望对减轻企业税负压力有一定帮助。 The main purpose of the state’s implementation of the “tax reform” is to reduce the tax burden on enterprises and avoid the problem of double taxation. However, our country started to run late and was still at an early stage. Many modes and methods are not yet mature enough. On this basis, tax planning is particularly important. Based on the theory and practice, this article makes a brief analysis of the new idea of ​​post-tax planning of “business tax reform”, and hopes to help alleviate the corporate tax burden.