税收筹划是指在税收规定范围内,通过对经营、投资、理财活动的事先筹划和安排,尽可能地取得“节税”的税收利益,达到减轻税负,实现税后收益最大化的目的。本文根据影响土地增值税具体项目并结合具体案例,对土地增值税的税收筹划进行分析。 Tax planning refers to the tax provisions of the scope of the business, investment, financial management activities in advance planning and arrangements, as far as possible to obtain “tax savings ” tax benefits, to reduce the tax burden, to maximize after-tax benefits purpose. This article analyzes the tax planning of land value increment tax according to the specific items affecting land value increment tax and combining with specific cases.