文档介绍：增值税税收筹划
摘要：增值税是中国流转税中的重要税种之一,它不仅在国家税收总量中占有很大的比重,而且在企业尤其是工商企业的上缴税款中也占有举足轻重的地位,所以,对增值税的合理筹划十分重要。本文从企业增值税及税收筹划的概念入手,介绍了企业增值税税收筹划的基本方案，合理选择开展税收筹划工作，必将给企业合理合法地减轻税负，增加税后收益带来益处。 
关键词：增值税;税收筹划;税负
Vat Tax Planning
(Yantai Institute of China Agricultural Univerisity Business School)
Abstract:value added tax is one of in Chinese transaction tax important categories of taxes, not only it holds the very great proportion in the national tax revenue total quantity, moreover also holds the pivotal status in particular in the enterprise industry and commerce enterprise's turning in tax money, therefore, is extremely important to the increment duty reasonable preparation. This article obtained from the enterprise increment duty and the tax revenue preparation's concept, to introduce the enterprise increment duty tax revenue preparation's basic scheme, chose the development tax revenue preparation work reasonably, will certainly to give the enterprise to reduce the tax burden legitimately reasonably, after increasing the additional tax, the income brought the profit.
Key Words:Vat : Tax Planning: Tax
增值税是对在我国境内销售货物或者提供加工、修理修配劳务，以及进口货物的单位和个人，就其取得的货物或应税劳务的销售额，以及进口货物的金额计算税款，并实行税款抵扣制的一种流转税。从计税原理上看，增值税是对商品生产和流通中各环节的新增价值或商品附加值进行征税。增值税是我国的主体税种，在企业的纳税活动中占有重要的地位，而且其税源广，税负也有一定的弹性，是企业开展税收筹划的重点税种。企业税收筹划是在法律许可的范围内,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,它是市场经济环境下企业为达到减轻税负的目的而开展的税收筹措与规划,是增强企业综合竞争力的有效手