一提起增值税,比较关注偷税、骗税上,而对业务的不当处理和不规范的财务操作造成增值税错缴却关注较少。本文利用纳税人类别的筹划、联营兼营分账核算、易货贸易视同销售开发票、分期收款开多张发票、代垫运费挂账等多种方式,浅论增值税的纳税筹划。 A mention of value-added tax, more concerned about the tax evasion, tax fraud, and improper handling of business and non-standard financial operations caused by the value-added tax is paid less attention. In this paper, the taxpayer category planning, joint venture part-time accounting, barter trade as sales invoices, installments, multiple invoices, on behalf of freight forwarding accounts and other means, on the VAT tax planning.