本文基于营改增背景,以商贸类中小企业经营中出现的问题为出发点,探讨向小规模纳税人购货,导致部分企业税负不减反增、行业的偷漏税等违法行为,加重合法经营企业竞争压力两方面问题。从企业自身和国家政府两个方面对中小企业实现可持续发展提出几点税收筹划方案。 Based on the background of battalion increase and reform, this article starts from the problems in the business of SMEs in commerce and trade, explores the purchase of goods to small-scale taxpayers, causes the tax burden of some enterprises to increase, the tax evasion in the industry, and aggravates the legal operation Corporate competitive pressures on two issues. From the enterprise itself and the national government two aspects of SMEs to achieve sustainable development proposed several tax planning program.