随着市场经济的日渐成熟和各项法律法规的日益完善,依法纳税逐渐被大多数企业所认识和重视。增值税作为一个重要的税种,其给企业带来的负担在企业税收中所占的比重较大。本文在查阅了大量文献资料的前提下,介绍了目前常见的一些增值税纳税筹划方法。 With the gradual maturity of the market economy and the perfection of various laws and regulations, tax payment according to law is gradually recognized and valued by most enterprises. As an important type of tax, value-added tax accounts for a large part of corporate tax revenue. Based on a large amount of documents and references, this paper introduces some common tax planning methods nowadays.