对于成品油销售企业来说,增值税的纳税筹划概括起来就是合理分割业务选择不同税种纳税,在经营中用好用足税法的相关规定,减少增值税的税基并规范核算来选择低税率计算应纳税额。上海启动“营改增”改革初见成效,国务院决定扩大试点范围。2012年 For refined oil sales companies, the tax planning of VAT is generally summed up as a reasonable division of business to choose different tax types of taxes, in the business with the relevant provisions of the law with the use of sufficient tax to reduce the tax base for VAT and standardize the calculation to choose low tax rates Payable. Shanghai started “reform of the camp to increase” reform has achieved initial success, the State Council decided to expand the scope of the pilot. 2012