实施“营改增”后,有些企业由于原有的有形动产的进项税额无法抵扣、税率提高、人工成本不准抵扣等原因可能使很多“营改增”企业初期税负明显增加。本文结合企业发展需要和资产更新改造,就企业处置原有的有形动产的纳税筹划进行分析。 After the implementation of the “tax reform”, some enterprises may lose a large part of their initial tax burden due to the inability to deduct the input tax of the existing tangible movable assets, the increase of the tax rate and the prohibition of labor costs deduction obviously increase. Based on the needs of enterprise development and assets renewal and transformation, this paper analyzes the tax planning of the enterprises that dispose the existing tangible movable property.