企业纳税活动中,增值税占有非常重要的地位。中小企业由于其经营规模等原因处于一般纳税人和小规模纳税人边缘徘徊,为实现其利润最大化的目标,需要采用合适的方式进行税收筹划。本文从纳税人类别、兼营和混合销售业务、收入确定的时间和价外费用、不同结算方式等方面的税收筹划进行了分析。希望可以帮助企业合法减轻税负,增加其收益。 Enterprise tax activities, value-added tax occupies a very important position. Small and medium-sized enterprises (SMEs), which are at the edge of the average taxpayer and small-scale taxpayers because of their scale of operation, need to adopt proper ways for tax planning in order to achieve the goal of maximizing their profits. This article analyzes the tax planning of taxpayers’ category, concurrent and mixed sales business, the time of revenue determination and extra-money costs, different settlement methods and so on. Hope can help enterprises to reduce tax burden and increase their profits.