“营改增”是国家出台的一项税收政策,通过将营业税改为增值税,能够降低企业负担,避免重复征税,保证税收的合理性,促进企业发展,在“营改增”之后,企业如何进行纳税筹划成为一个主要问题,通过纳税筹划,能够在保证国家利益的前提下,合理缴纳税收,减少企业税负负担,降低企业经营成本,提高企业经济效益。因此讨论企业“营改增”后纳税筹划问题具有重要意义。 By changing the business tax into a value added tax, the government can reduce the burden on enterprises, avoid double taxation, ensure the tax rationality and promote the development of enterprises. After tax planning, enterprises can reasonably pay taxes under the premise of ensuring national interests, reduce the tax burden on enterprises, reduce the operating costs of enterprises, and enhance the economic benefits of enterprises. Therefore, it is of great significance to discuss the issue of tax planning after the “business reform”.